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The new due process, approved at the INCOSAI/2016, creates a new planning instrument - the strategic devlopment plan, which is a general strategy and working plan for the development of the framework. The strategic development plan shall assemble all initiatives to develop, revise or withdraw professional pronouncements. Decisions on the organisation of the planning process and the content of the plan shall be taken by the PSC Steering Committee with the consent of the chairs of the CBC and KSC, and shall be based on proposals elaborated by FIPP.​

 

See here the first version of the strategic development plan, approved by INTOSAI´s Governing Board in 2016.