INTOSAI Professional Standards Committee

Awareness Raising

The Professional Standards Committee and their subcommittees will present a comprehensive set of standards for financial, compliance and performance audit at the INTOSAI Congress (INCOSAI) in South Africa in November 2010. In preparation for the congress, the PSC will take a number of initiaitves to raise awareness of the standards - the International Standards for Supreme Audit Institutions (ISSAIs) - in the INTOSAI community.

The Financial Audit Subcommittee will contribute to joint PSC initiatives and will take the opportunity to raise awareness of the ISSAIs on Financial Audit whenever possible. On this page you will find useful information material as well as updates on FAS' awareness raising activities.

It is FAS' firm belief that globally accepted auditing standards:

  • give confidence and credibility in our work as auditors
  • provide the basis for high quality audits
  • are the basis for professionalism in our operations.


We hope that you will find the ISSAIs on Financial Audit of use to your organization.

Presentation of the INTOSAI Financial Audit Guidelines

FAS has prepared a powerpoint presentation that can be used to raise awarness of the ISSAIs on Financial Audit. The intended audience is SAI top- and middle management, and the presenter needs to have experience of the audit of financial statements and understanding of the use of standards. The presentation takes approximately one hour, allowing some time for questions. You may choose to give the whole presentation or select the slides that are of relevance to your audience.

To allow the audience to follow your presentation, and enable them to return to the material afterwards, an informative hand-out is found below. Please distribute the hand-out before the presentation to enable your audience to understand all the abbreviations used.

Please note that the Powerpoint presentation is very "heavy" (10MB) and may take a long time to open or save.

Arabic: Powerpoint Presentation  Speaking Notes  Hand-out

English: Powerpoint Presentation  Speaking Notes  Hand-out

French: Powerpoint Presentation  Speaking Notes  Hand-out

German: Powerpoint Presentation  Speaking Notes  Hand-out

Spanish: Powerpoint Presentation  Speaking Notes  Hand-out

Information sheet

Please feel free to print and distribute the information sheet about the INTOSAI Financial Audit Guidelines.

Arabic  English  French  German  Spanish

Key persons

In order to spread information about the guidelines before INCOSAI, FAS has asked INTOSAI members to appoint so called "key persons" as a communication channel to each organization. This person is likely to be in charge of methods- or quality development for financial audit or possibly the head of financial audit within the SAI. FAS communicates directly with these key persons on awareness raising inititatives, such as the presentation above.

Should your organization not yet have appointed a key person, please feel free to do so at any time by contacting Ms Anki Turesson by e-mail (anki.turesson@riksrevisionen.se).

Awareness Raising Activities

  • In January 2011, FAS was represented by Ms Liezl Vanschalkwyk (Namibia) and Ms Camilla Brodén (FAS Secretariat) at the inaugural meeting of the PSC Awareness Raising Project. The FAS representatives were assisted by Ms Ulrika Walldén, Communication expert from the Swedish National Audit Office. For more information on this project, please visit the PSC website.
  • In November, 2010, FAS had a exhibition stand at the INTOSAI XX Congress in Johannesburg, where the Financial Audit Guidelines as well as other information material were handed out to the large number of visitors to the stand.
  • In April 2010, FAS Director Mr Jonas Hällström will meet with managers and staff at the Namibian Office of the Auditor General to present and discuss the INTOSAI Financial Audit Guidelines.

  • In March 2010, Member of FAS Secretariat Mr. Jan-Åke Nilsson Audit Director, held a workshop under the topic “ISSAIs Financial Audit Guidelines” in Liberia, attended by 70 senior audit managers, senior staff and senior auditors from the General Auditing Commission (GAC).

  • In January 2010, the INTOSAI Journal included both an editorial by Swedish Auditor General, Mr Claes Norgren on audit standards related issues and an interview with Mr Norgren and IAASB Chair Mr Arnold Schilder on the cooperation between FAS and the IAASB.

(25-01-2011)