The International Organization of Supreme Audit Institutions (INTOSAI) elaborated the framework of professional standards which was adopted in 2007 which is continuously developed by the support of its technical committees. In 2016, the ISSAI framework was replaced by the new framework named IFPP (INTOSAI Framework of Professional Pronouncements) in which the Professional Documents have been added from 2019.
The Professional Documents support the valid audit of the use of public funds by defining internationally accepted professional principles and standards, that also support the public interest functions of the Supreme Audit Institutions. The Professional Documents include the official communications and statements of the INTOSAI community based on the collective professional experience of INTOSAI members.
The IFPP framework documents are available here.