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ISSAI Talks

Kun Yang, Secretary General of ASOSAI

The ISSAI framework is the global framework of public sector auditing precepts and auditing standards. This framework was established after a decade of hard work and persistent effort by the member SAIs of INTOSAI.

Given the fact that more than half of ASOSAI’s member SAIs are located in developing countries and are on the DAC list of ODA recipients, implementing the ISSAIs is primary importance especially since many of these countries’ audit institutions, professionalism, and legal systems are still in an early stage of development.

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Mrs. Averil James-Bonnette, Secretary General, CAROSAI, Director of Audit - St. Lucia

In 2012 the Caribbean region began the journey of implementing the International Standards for Supreme Audit Institutions (ISSAIs). This is a region that is characterized by small audit offices with very limited human and financial resources; therefore the implementation of the standards seemed like a tall order. However, the Caribbean region was the first of the seven INTOSAI regions with the joint efforts of the INTOSAI Development Initiative (IDI) and the Caribbean Organization of Supreme Audit Institutions (CAROSAI) to launch the 3i Programme. To date the region has realized some progress towards implementing the ISSAIs.

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In its Strategic Plan 2011-2017, EUROSAI commits itself, through Strategic Goal 2 (http://www.eurosai.org/en/strategic-plan/professional-standards/), to promote and facilitate the application of the International Standards of Supreme Audit Institutions (ISSAI) in Europe and to contribute to their further development.

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