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.



During 2017, the PSC, CBC and KSC Chairs decided to promote a revision process, considering that the first SDP was produced with severe time constraints. The different INTOSAI bodies were consulted and following the procedures established at the “Due Process for the INTOSAI Framework of Professional Pronouncements”, the PSC Steering Committee, based on a technical analysis made by FIPP, approved a proposal for a revised SDP, that was endorsed by Governing Board at its 70th meeting in November 2017. 


Revised version of the SDP (with track changes or clean version)