{"id":739,"date":"2022-12-23T11:43:11","date_gmt":"2022-12-23T10:43:11","guid":{"rendered":"https:\/\/www.asz.hu\/?page_id=739"},"modified":"2023-02-23T17:22:46","modified_gmt":"2023-02-23T16:22:46","slug":"nemzetkozi-utmutatok-es-standardok","status":"publish","type":"page","link":"https:\/\/www.asz.hu\/en\/nemzetkozi-utmutatok-es-standardok","title":{"rendered":"Nemzetk\u00f6zi \u00fatmutat\u00f3k \u00e9s standardok"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"739\" class=\"elementor elementor-739\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c9b5290 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c9b5290\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-795c74b9\" data-id=\"795c74b9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6601c771 elementor-widget elementor-widget-text-editor\" data-id=\"6601c771\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az INTOSAI keretrendszer<\/p>\n<p>A Legf\u0151bb Ellen\u0151rz\u0151 Int\u00e9zm\u00e9nyek Nemzetk\u00f6zi Szervezete (INTOSAI) 2007-ben dolgozta ki \u00e9s fogadta el a szakmai standardok keretrendszer\u00e9t, melyet szakmai bizotts\u00e1gainak t\u00e1mogat\u00e1s\u00e1val folyamatosan fejleszt. 2016-ban, az ISSAI (International Standards of Supreme Audit Institutions) keretrendszert az IFPP keretrendszer v\u00e1ltotta fel (INTOSAI Framework of Professional Pronouncements \u2013 Szakmai Dokumentumok INTOSAI Keretrendszere), amelybe a Szakmai Dokumentumok 2019-t\u0151l ker\u00fcltek besorol\u00e1sra.<\/p>\n<p><a href=\"https:\/\/www.issai.org\/\" target=\"_blank\">IFFP keretrendszer r\u00e9szletes bemutat\u00e1sa \u2013&nbsp;INTOSAI<\/a><br><\/p>\n<p>A Szakmai Dokumentumok el\u0151seg\u00edtik a k\u00f6zp\u00e9nzek felhaszn\u00e1l\u00e1s\u00e1nak hiteles \u00e9s relev\u00e1ns ellen\u0151rz\u00e9s\u00e9t az\u00e1ltal, hogy nemzetk\u00f6zileg elismert szakmai elveket \u00e9s szabv\u00e1nyokat hat\u00e1roznak meg, amelyek t\u00e1mogatj\u00e1k a legf\u0151bb ellen\u0151rz\u0151 int\u00e9zm\u00e9nyek hat\u00e9kony, k\u00f6z\u00e9rdeket szolg\u00e1l\u00f3 m\u0171k\u00f6d\u00e9s\u00e9t. A Szakmai Dokumentumok az INTOSAI k\u00f6z\u00f6ss\u00e9g hivatalos \u00e9s hiteles k\u00f6zlem\u00e9nyeit illetve nyilatkozatait foglalj\u00e1k magukba, amelyek az INTOSAI tagjainak kollekt\u00edv szakmai tapasztalataira t\u00e1maszkodnak.<\/p>\n<p>Az IFPP keretrendszer dokumentumai&nbsp;<a href=\"https:\/\/www.issai.org\/professional-pronouncements\/\" target=\"_blank\" rel=\"noopener\">itt&nbsp;<\/a>\u00e9rhet\u0151k el.&nbsp;&nbsp;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"Az INTOSAI keretrendszer A Legf\u0151bb Ellen\u0151rz\u0151 Int\u00e9zm\u00e9nyek Nemzetk\u00f6zi Szervezete (INTOSAI) 2007-ben dolgozta ki \u00e9s fogadta el a szakmai standardok keretrendszer\u00e9t, melyet szakmai bizotts\u00e1gainak t\u00e1mogat\u00e1s\u00e1val folyamatosan fejleszt. 2016-ban, az ISSAI (International Standards of Supreme Audit Institutions) keretrendszert az IFPP keretrendszer v\u00e1ltotta fel (INTOSAI Framework of Professional Pronouncements \u2013 Szakmai Dokumentumok INTOSAI Keretrendszere), amelybe a Szakmai Dokumentumok [&hellip;]","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"page_tag":[],"class_list":["post-739","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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