The research evaluated INTOSAI standards implementation across different countries while studying how audit institutions enhance governmental entity performance. The research analyzed how these institutions foster transparency and accountability within the public sector during crisis periods while examining their impact on governmental public fund management. The study identified several barriers to applying INTOSAI standards that include financial and administrative limitations in audit bodies together with inadequate qualifications and governance system mismatches with local political and economic environments. The study also examined the role of audit institutions in advancing public sector reforms and improving governmental performance through persistent evaluation of government systems and compliance with international standards. The application of INTOSAI standards resulted in more credible audit reports and better financial supervision within the public sector. The auditing bodies have achieved significant success when applying these standards but encountered constraints due to governmental institutions lacking financial and administrative independence. Audit effectiveness and institutional efficiency suffer in many countries due to their inadequate understanding of regulatory standards. The study showed a lack of qualifications among audit personnel and emphasized the necessity for continuous training programs to enable proper standard implementation. The effectiveness of INTOSAI standards for regulatory oversight remains limited because certain institutions lack necessary internal systems for full application. The study advises granting supreme audit institutions increased independence for financial and administrative choices to protect oversight functions from political and economic influences. The study suggests establishing training programs to educate auditors from public and private sectors about INTOSAI standards and improve their comprehension and usage in accordance with worldwide and national progress.