The Due Process establishes the formal process for developing, revising and withdrawing ISSAIs and other pronouncements. The Due Process document can be found here: http://www.issai.org/data/files/1C/65/0D/A6/0529851068C19585BA5818A8/due-process-2016-english.pdf. The key INTOSAI bodies involved in this formal process perform the roles and responsibilities assigned to them in the Due Process, in accordance with INTOSAI’s Statutes and their respective terms of reference.
The SDP shall assemble all initiatives to develop, revise or withdraw professional pronouncements in the form of SDP projects.