Why ISSAIs for RAA

Following the recommendations in SAI PMF (Performance Measurement Framework) assessment conducted by the Office of the Auditor General, Norway in collaboration with the INTOSAI Development Initiatives (IDI), the RAA has prioritized ISSAI implementation as a part of its strategy for 2015-2020. SAI PMF report indicated the need to further strengthen the audit processes and documentation of audit work performed, if the audits conducted by the Authority were to meet the requirements of ISSAIs.

Therefore, the RAA’s Strategic Plan 2015-2020 recognised implementation of ISSAIs as one of the strategic goals. The RAA’s ultimate aim is to claim ISSAI compliance in its audit practices. However, achieving ISSAI compliance is not an end in itself. The RAA strives to conduct high quality audits that would add significant values and benefits to our clientele and general public. Implementing ISSAIs would provide a basis for measuring our works of auditing and reporting, hence, it is expected to enhance the quality and professionalism in the way we conduct our business. It will also provide a necessary yardsticks to our stakeholders to gauge the performance of the RAA, and a basis for our auditors to speak uniform and accepted language while auditing and reporting. Therefore, the adoption and implementation of ISSAIs is expected to enhance the professionalism of our auditors and which in turn would ultimately promote the RAA’s credibility and reputation through quality delivery of auditing services.

Enhance Quality

The RAA as oversight body always strives to produce high quality audit report. Thus the RAA embarked to carry out audits in accordance with ISSAIs, globally accepted standards which ensure highest quality and consistency in audits.


The RAA conduct audits to build public confidence, earn the trust of citizens and stakeholders. Thus, adoption, implementation and applying ISSAIs is one important step to earn this very trust and confidence.

ISSAIs are globally accepted standards which are developed based on detailed research, and using these standards in auditing and reporting in turn, is expected to promote the credibility and reputation through quality delivery of auditing services.


The RAA embarked on adoption of ISSAIs to professionalise its works as it provides a structured process for audits.

With adoption of a globally accepted standards, it will provide an opportunities for exchange of professional views and experiences within and outside. This programme would enhance the expertise and professionalism of auditors.

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