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The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General/Auditor General Offices of nations. INTOSAI was founded in 1953〔 〕 in Havana, Cuba.〔 〕 Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 associated members).〔 The members of INTOSAI are the primary external auditors of the United Nations.〔 The UN's General Assembly appoints the ''UN Board of Auditors'' (3 members appointed for 6 years) among the INTOSAI member representatives.〔http://www.un.org/auditors/board/mandate.shtml#cm〕 INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI). It publishes the quarterly International Journal of Government Auditing. Examples of its major publications are: *(''Guidelines for Internal Control Standards for the Public Sector'' ) (1992 - The current text is the 2004 revision by the INTOSAI Internal Control Standards Committee, approved by the XVIIIth INCOSAI of October 2004. It has been subsequently integrated in the INTOSAI standards/guidances as "INTOSAI GOV 9100"). It relies upon the COSO's integrated framework for internal control (as stated in the preface), and uses the COSO's definition of Internal Control and IIA's definition of Internal Audit. *''Guidelines on Best Practice for the Audit of Privatizations'', (1998) *''(Guidance for Planning an Audit of Internal Controls for Public Debt )'', (2002) ==The ISSAIs, International Standards of Supreme Audit Institutions== The International Standards of Supreme Audit Institutions (ISSAI) are a benchmark for auditing public entities (External Audit Standards for public entities). The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005-2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework. The framework comprises all documents endorsed by INCOSAI with the purpose →of guiding the professional standards used by SAIs The ISSAIs can be found at (INTOSAI.ORG ) and (issai.org ). The list of ISSAIs is in the table below: *Auditing Standards (ISSAI-numbers of 3 digits) stipulate general principles and postulates for carrying out the audit work; *Implementation Guidelines (ISSAI-numbers of 4 digits) give more detailed guidance, practical assistance to SAIs in implementing the Standards in their individual constituents. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「International Organization of Supreme Audit Institutions」の詳細全文を読む スポンサード リンク
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