Participants SAIs: Austria, Bahrain, Brazil, Canada, China, Denmark, France, India, Mexico, Morocco, New Zealand, Norway, Poland, South Africa, Sweden, USA, Zimbabwe. Observers: IDI – Norway, PW - South Africa, IFAC - USA, The IIA - USA, World Bank

New chairman Bettina Jakobsen - Assistant Auditor General of Denmark

ISSAI Awareness Raising - Development in number of unique visitors to issai.org

0

2000

4000

6000

8000

10000

12000

14000

16000

18000

20000

2008 2009 2010 2011

2008

2009

%

growth

2009

2010

%

growth

2010

2011

%

growth

6,495

8,947

37.7%

8,947

12,729

42.3%

12,729

18,402

44,6%

ISSAI framework - overview of maintenance frequency

ISSAIs 10, 20, 30 - 15 years ISSAIs 11, 21, 40 - 9 years ISSAIs 100, 200, 300, 400 - 9 years ISSAIs 1000-2999 - Subject to revision when the underlying ISA is revised ISSAIs 3000-5499 - 5 years ISSAIs 5500-5599 - No guidelines at present ISSAIs 5600-5600 - 3 years INTOSAI GOV 9100-9199 - 6 years

ISSAI Harmonisation Project

ISSAI 100 - Fundamental Principles of Public Sector Auditing ISSAI 200 - Fundamental Principles of Financial Auditing ISSAI 300 - Fundamental Principles of Performance Auditing ISSAI 400 - Fundamental Principles of Compliance Audit

ISSAI 100 provides the fundamental principles that are applicable to all public sector engagements whatever its form or context ISSAIs 200, 300 and 400 further elaborate on the principles to be applied in the context of financial auditing, performance auditing and compliance auditing. The principles contained in these documents should be applied in conjunction with the principles presented in ISSAI 100.

Use the ISSAI framework as a common frame of reference for public sector auditing;

Measure own performance and auditing guidance against the ISSAIs;

Implement the ISSAIs in accordance with mandate and national legislation and regulations; Raise the awareness of the ISSAIs and INTOSAI GOVs globally, regionally and at the national level; and Share experience, good practice and challenges in implementing the ISSAIs and INTOSAI GOVs with those responsible for developing and revising the ISSAIs and INTOSAI GOVs.

project on the implementation of ISSAIs in Rigsrevisionen, analysis showing gaps between the standards, instructional

materials and practices of Rigsrevisionen compered with the ISSAIs, updating of areas where Rigsrevisionen is not complying with the

ISSAIs,

discrepancies can be explained by legal framework, mandate and / or history of Rigsrevisionen .