International Standards of Supreme Audit Institutions

E543234

auditing standard public sector auditing standard

International Standards of Supreme Audit Institutions are a globally recognized framework of professional standards and guidelines that govern the work and quality of public sector auditing by supreme audit institutions.

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All labels observed (5)

Label	Occurrences
International Standards of Supreme Audit Institutions canonical	3
ISSAI 100 – Fundamental Principles of Public-Sector Auditing	2
ISSAI 200 – Fundamental Principles of Financial Auditing	2
ISSAI 400 – Fundamental Principles of Compliance Auditing	2
International Standards of Supreme Audit Institutions framework	1

How this entity was disambiguated

This entity first appeared as the object of triple T5739252 — 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: International Standards of Supreme Audit Institutions
Context triple: [International Organization of Supreme Audit Institutions, publishes, International Standards of Supreme Audit Institutions]

A. International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
B. European Organization of Supreme Audit Institutions
The European Organization of Supreme Audit Institutions (EUROSAI) is a regional group of national audit institutions in Europe that promotes cooperation, knowledge sharing, and the improvement of public sector auditing among its members.
C. Asian Organization of Supreme Audit Institutions
The Asian Organization of Supreme Audit Institutions (ASOSAI) is a regional group of national audit institutions in Asia that promotes cooperation, knowledge sharing, and the development of public sector auditing standards among its member countries.
D. 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.
E. OECD Internal Audit
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
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: International Standards of Supreme Audit Institutions
Target entity description: International Standards of Supreme Audit Institutions are a globally recognized framework of professional standards and guidelines that govern the work and quality of public sector auditing by supreme audit institutions.

A. International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
B. European Organization of Supreme Audit Institutions
The European Organization of Supreme Audit Institutions (EUROSAI) is a regional group of national audit institutions in Europe that promotes cooperation, knowledge sharing, and the improvement of public sector auditing among its members.
C. Asian Organization of Supreme Audit Institutions
The Asian Organization of Supreme Audit Institutions (ASOSAI) is a regional group of national audit institutions in Asia that promotes cooperation, knowledge sharing, and the development of public sector auditing standards among its member countries.
D. 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.
E. OECD Internal Audit
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
F. None of above. chosen

Statements (50)

Predicate	Object
instanceOf	auditing standard ⓘ public sector auditing standard ⓘ
abbreviation	INTOSAI standards ⓘ ISSAI ⓘ linked to: ISSAI framework
appliesTo	supreme audit institutions ⓘ
basedOn	Lima Declaration ⓘ Mexico Declaration on SAI Independence ⓘ
developedBy	International Organization of Supreme Audit Institutions ⓘ
field	government auditing ⓘ public sector auditing ⓘ
geographicScope	global ⓘ
governedBy	INTOSAI Professional Standards Committee ⓘ
governs	quality of public sector auditing ⓘ work of supreme audit institutions ⓘ
hasComponent	ISSAI 100 – Fundamental Principles of Public-Sector Auditing ⓘ linked to: International Standards of Supreme Audit Institutions ISSAI 200 – Fundamental Principles of Financial Auditing ⓘ linked to: International Standards of Supreme Audit Institutions ISSAI 300 – Fundamental Principles of Performance Auditing ⓘ linked to: INTOSAI Framework of Professional Pronouncements ISSAI 400 – Fundamental Principles of Compliance Auditing ⓘ linked to: International Standards of Supreme Audit Institutions
hasPurpose	to enhance the quality of public sector audits ⓘ to harmonize public sector auditing practices internationally ⓘ to promote independent and effective auditing by supreme audit institutions ⓘ to provide a framework for public sector auditing ⓘ
hasScope	compliance audit ⓘ financial audit ⓘ performance audit ⓘ specialized public sector audits ⓘ
includes	field audit standards ⓘ fundamental auditing principles ⓘ general auditing standards ⓘ guidelines for compliance audit ⓘ guidelines for financial audit ⓘ guidelines for performance audit ⓘ guidelines on ethics ⓘ guidelines on internal control ⓘ guidelines on transparency and accountability ⓘ reporting standards ⓘ
language	English ⓘ
promotes	accountability in the use of public funds ⓘ independence of supreme audit institutions ⓘ objectivity in public sector auditing ⓘ professional competence of public sector auditors ⓘ transparency in public sector auditing ⓘ
publisher	INTOSAI General Secretariat ⓘ
relatedTo	INTOSAI Code of Ethics ⓘ INTOSAI Framework of Professional Pronouncements ⓘ International Standards on Auditing ⓘ
updatedBy	INTOSAI Congress ⓘ
usedBy	courts of audit ⓘ national audit offices ⓘ regional organizations of supreme audit institutions ⓘ

How these facts were elicited

Referenced by (10)

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

International Organization of Supreme Audit Institutions → publishes → International Standards of Supreme Audit Institutions ⓘ

INTOSAI → developsStandard → International Standards of Supreme Audit Institutions ⓘ

INTOSAI Professional Standards Committee → worksOn → International Standards of Supreme Audit Institutions ⓘ

International Standards of Supreme Audit Institutions → hasComponent → ISSAI 100 – Fundamental Principles of Public-Sector Auditing ⓘ