The INTOSAI Principles consist of Founding Principles and Core Principles. The founding principles have historical significance and specify the role and functions which SAIs should aspire to. These principles may be informative to Governments and Parliaments, as well as SAIs and the wider public and maybe used as reference in establishing national mandates for SAIs. The core principles support the founding principles for an SAI, clarifying the SAI’s role in society as well as high level prerequisites for its proper functioning and professional conduct.
(2) Suborder Spiriferidina . Theses are strophic spiriferids, whose pedicle valve interarea is well developed. The orientation of the spiralia are perpendicular to the commissural plane and parallel to the plane of symmetry in brachiopods. Spirifirids typically have a well defined fold and sulcus and are frequently ornamented with radial plicae and/or costae. Commonly (but not exclusively) spiriferids are alate shaped such as Mucrospirifer from the Middle Devonian of New York.