The ISSAIs form part of the INTOSAI Framwork of Professional Pronouncements (IFPP). Within this framework, the INTOSAI Principles (INTOSAI-P) contain the framework’s founding principles and core principles thatset out prerequisitiesforthe properfunctioning of SAIs.The International Standards of SupremeAuditInstitutions(ISSAIs) addressthe conduct of audits and include generally-recognised professional principles that underpin the effective and independent auditing of public-sector entities. 4) INTOSAI Guidance (GUIDs) also form part of the IFPP. They provide guidance to support SAIs and individual auditors in enchancing organizational performance and implementing and applying the ISSAIs in practice.The ISSAI 100 - Fundamental Principles of Public-Sector Auditing draw and elaborate on INTOSAI-P 1 The Lima Declaration and provide an authoritative international frame of reference defining public-sector auditing. The full set of ISSAIs is based on these principles
ISSAI 100 Fundamental Principles of Public-Sector Auditing provides detailed information on:
• the purpose and authority of the ISSAIs;
• the framework for public-sector auditing;
• the elements of public-sector auditing;
• the principles to be applied in public-sector auditing.
PURPOSE AND AUTHORITY OF THE ISSAIS
ISSAI 100 Fundamental Principles of Public-Sector Auditing establishes fundamental principles which are applicable to all public-sector audit engagements, irrespective of their form or context. ISSAI 200 Financial Audit Principles, ISSAI 300 Performance Audit Principles and ISSAI 400 Compliance Audit Principles build on and further develop the principles to be applied in the context of financial, performance and compliance auditing respectively. They should be applied in conjunction with the principlesset out in ISSAI 100. The principles in no way override national laws, regulations or mandates or prevent SAIs from carrying out investigations, reviews or other engagements which are not specifically covered by the existing ISSAIs.
Superior products
ABB -- AC 800M controller, Bailey, PM866 controller, IGCT silicon controlled 5SHY 3BHB01 3BHEO0 3HNA00 DSOC series
BENTLY --- 3500 system/proximitor, front and rear cards, sensors, power modules, probes, cables
Emerson -- modbus card, power panel, controller, power supply, base, power module, switchEPRO --- Data acquisition module, probe, speed sensor, vibration sensor, shaft vibration transmitter, proximitor
FOXBORO - thermal resistance input/output module, power module, communication module, cable, controller, switch
GE --- module, air switch, I/O module, display, CPU module, power module, converter, CPU board, Ethernet module, integrated protection device, power module, gas turbine card
HIMA --- DI module, processor module, AI card, pulse encoder
Honeywell --- Secure digital output card, program module, analog input card, CPU module, FIM cardMOOG - servo valve, controller, module, power module
NI --- Information acquisition card, PXI module, card, chassis multi-channel control card
WESTINGHOUSE --- RTD thermal resistance input module, AI/AO/DI/DO module, power module, control module, base module
Woodward - Regulator, module, controller, governor
YOKOGAWA - Servo module, control cabinet node unit