What are INTOSAI Principles (INTOSAI-P) and what is their purpose?

What are INTOSAI Principles (INTOSAI-P) and what is their purpose?

The INTOSAI Principles consist of founding Principles and core Principles that have an overarching significance for the IFPP and are therefore placed at the top of the IFPP framework.
The founding principles have historical significance and specify the role and functions which SAIs should aspire to, which can be used as reference to establish SAIs’ mandates. These principles may be informative to governments and parliaments, as well as SAIs and the wider public and may be used as reference in establishing national mandates for SAIs. The core principles support the founding principles for an SAI, clarifying the SAl’s role in society as well as high level prerequisites for professional functioning of SAIs.

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