Who are the key stakeholders involved in the process of developing, revising and withdrawing ISSAIs and other pronouncements?
The stakeholders of Due Process are the key INTOSAI bodies, namely, the INCOSAI, the Governing Board, the Goal Chairs and their sub-committees and the working groups, and FIPP. INCOSAI endorses all pronouncements in INTOSAI's framework of professional pronouncements. The INTOSAI Governing Board oversees that the due process is followed for all professional pronouncements.
The PSC, which has the responsibility of achieving the objectives of goal 1, has the overall responsibility for ensuring the effective operation of INTOSAI's standard-setting activities in line with this due process.
The CBC and KSC provide professional expertise and content for the framework of pronouncements to the extent required to achieve the objectives and priorities under goal 1, 2 and 3 of INTOSAI's Strategic Plan.
The term 'working group' covers any INTOSAI working group, subcommittee, task force or project group that carries out work in accordance with the due process. This includes any preliminary or ad hoc working groups established for the purpose of specific tasks as well as any existing working groups (subcommittees) that form part of the general structure of the PSC, CBC or KSC. Working groups under the PSC, CBC or KSC are subject to the strategic directions of the PSC, CBC or KSC, respectively, with regard to any work they carry out in accordance with the due process
The Forum for INTOSAI Professional Pronouncements (FIPP) is the INTOSAI body designated for assessing and approving professional pronouncements as specified by this due process. FIPP follows and facilitates the development of individual draft pronouncements, ensures their technical quality and consistency as appropriate, and approves their inclusion in the framework before they are presented to the INTOSAI Governing Board by the relevant committee.