ISSAIInternational Standards of Supreme Audit Institutions (Denmark; audit standards)
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However, as the practices to achieve the principles of ISSAI 20 may be different, ISSAI 21 is configured as an open and lively document to serve as a meeting point between different SAIs to share their experiences in achievement of the objectives set out in the ISSAI 20 (INTOSAI, 2010c).
Por ello, cada EFS debe decidir el modo de conjugar las normas de INTOSAI, o cualquieras otras normas, con el cumplimiento de sus respectivas funciones, a fin de asegurar un elevado nivel de calidad de los trabajos y de sus resultados (INTOSAI, ISSAI 100, p.
Tal vez por esta razon, en algunas ISSAI se remiten directamente a los estandares internacionales de aseguramiento de la IFAC; por ejemplo, en el caso de los servicios de revision, estos se definen en el glosario de terminos de la guia para la auditoria financiera y despues, en este mismo documento y especificamente en la ISSAI 1600, se remite a la norma de trabajos de revision ISRE:
The group engagement team may also specify additional procedures to supplement this work (INTOSAI, ISSAI 1600, p.
Indicator 1: Auditors trained in various audit and non-audit disciplines of ISSAIs from recognized
Indicator 2: Developed course materials based on ISSAIs
The certified auditors will integrate the ASEANSAI ISSAI Facilitators Pool to share knowledge and sustain the ISSAI implementation.
Component 3: Monitoring and Evaluation - The database on the certified ISSAI facilitators will be maintained on ASEANSAI website.
The element of conflict of interest is given due importance and placements are made keeping in view this element of ISSAI 30 within the department besides, SAI Pakistan is presently in a process of signing an MoU with National Accountability Bureau (NAB) which is a step towards increasing effectiveness of its initiatives.
The PSC develops and maintains the ISSAIs and Intosai Guidance for Good Governance.
The ISSAIs are the professional standards governing public sector auditing around the world and INTOSAI GOVs provide guidance directed at public authorities.
ISSAIs and INTOSAI GOVs are officially launched and made available on www.