INTOSAI Framework of Professional Pronouncements

E1512617 UNEXPLORED

The INTOSAI Framework of Professional Pronouncements is the global system of standards and guidance that defines the principles, requirements, and good practices for public-sector auditing by supreme audit institutions.

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All labels observed (3)

Label	Occurrences
INTOSAI Framework of Professional Pronouncements canonical	3
INTOSAI auditing standards	3
ISSAI 300 – Fundamental Principles of Performance Auditing	2

How this entity was disambiguated

This entity first appeared as the object of triple T21997002 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: INTOSAI Framework of Professional Pronouncements
Context triple: [INTOSAI Professional Standards Committee, worksOn, INTOSAI Framework of Professional Pronouncements]

A. INTOSAI Professional Standards Committee
The INTOSAI Professional Standards Committee is a key body within the International Organization of Supreme Audit Institutions responsible for developing and maintaining international auditing standards and guidance for public-sector external auditors.
B. Code of Ethics of The Institute of Internal Auditors
The Code of Ethics of The Institute of Internal Auditors is a set of principles and rules of conduct that define the moral and professional responsibilities of internal auditors worldwide.
C. International Professional Practices Framework
The International Professional Practices Framework is the Institute of Internal Auditors’ authoritative conceptual framework that organizes and guides the principles, standards, and guidance for the practice of internal auditing worldwide.
D. INTOSAI Policy, Finance and Administration Committee
The INTOSAI Policy, Finance and Administration Committee is a key governing body within the International Organization of Supreme Audit Institutions responsible for overseeing its strategic policies, financial management, and administrative arrangements.
E. International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: INTOSAI Framework of Professional Pronouncements
Target entity description: The INTOSAI Framework of Professional Pronouncements is the global system of standards and guidance that defines the principles, requirements, and good practices for public-sector auditing by supreme audit institutions.

A. INTOSAI Professional Standards Committee
The INTOSAI Professional Standards Committee is a key body within the International Organization of Supreme Audit Institutions responsible for developing and maintaining international auditing standards and guidance for public-sector external auditors.
B. Code of Ethics of The Institute of Internal Auditors
The Code of Ethics of The Institute of Internal Auditors is a set of principles and rules of conduct that define the moral and professional responsibilities of internal auditors worldwide.
C. International Professional Practices Framework
The International Professional Practices Framework is the Institute of Internal Auditors’ authoritative conceptual framework that organizes and guides the principles, standards, and guidance for the practice of internal auditing worldwide.
D. INTOSAI Policy, Finance and Administration Committee
The INTOSAI Policy, Finance and Administration Committee is a key governing body within the International Organization of Supreme Audit Institutions responsible for overseeing its strategic policies, financial management, and administrative arrangements.
E. International Standards for the Professional Practice of Internal Auditing
The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.
F. None of above. chosen

Referenced by (8)

Full triples — surface form annotated when it differs from this entity's canonical label.

INTOSAI Professional Standards Committee → worksOn → INTOSAI Framework of Professional Pronouncements ⓘ

International Standards of Supreme Audit Institutions → hasComponent → ISSAI 300 – Fundamental Principles of Performance Auditing ⓘ