Level 4: Guidelines on specific subjects

Click Appendix if you want to access appendices, notes or forewords to the document.

ISSAI 5000-5099 Guidelines on International Institutions:

ISSAI 5000

Principles for Best Audit Arrangements for International Institutions Appendix 

Endorsed 2004

To be reviewed at least every five years. 

First review due 2013.

ISSAI 5010

Audit of International Institutions - Guidance for Supreme Audit Institutions (SAIs) 

Endorsed 2004

To be reviewed at least every five years. 

First review due 2013.

 

ISSAI 5100-5199 Guidelines on Environmental Audit:

ISSAI 5110

Guidance on Conducting Audits of Activities with an Environmental Perspective - Appendix

To be reviewed at least every five years. 

First review due 2013.

ISSAI 5120

Environmental Audit and Regularity Auditing - Appendix

To be reviewed at least every five years. 

First review due 2013.

ISSAI 5130

Sustainable Development: The Role of Supreme Audit Institutions - Appendix

Review frequency at least five years. 

First review due 2013.

ISSAI 5140

How SAIs may co-operate on the audit of international environmental accords  

Endorsed 1998

To be reviewed at least every five years. 

First review due 2013.

Link to the website of the Working Group on Environmental Auditing: http://www.environmental-auditing.org/

ISSAI 5200-5299 Guidelines on Privatisation:

ISSAI 5210

Guidelines on Best Practice for the Audit of Privatisations - Appendix 

Endorsed 1998

To be reviewed at least every five years. 

First review due 2013.

ISSAI 5220

Guidelines on Best Practice for the Audit of Public/Private Finance and Concessions - Appendix 

Endorsed 2007

To be reviewed at least every five years. 

First review due 2013.

ISSAI 5230

Guidelines on Best Practice for the Audit of Economic Regulation - Appendix 

Endorsed 2001

To be reviewed at least every five years. 

First review due 2013

ISSAI 5240

Guidelines on Best Practice for the Audit of Risk in Public/Private Partnerships (PPP) - Appendix 

Endorsed 2004

To be reviewed at least every five years. 

First review due 2013

 

ISSAI 5300-5399 guidelines on IT-audit:

ISSAI 5310

Information System Security Review Methodology - A Guide for Reviewing Information System Security in Government Organisations

To be reviewed at least every five years. 

First review due 2013.

Link to the website of the Working Group on IT Audit: http://www.intosaiitaudit.org/

 

ISSAI 5400-5499 Guidelines on Audit of Public Debt:

ISSAI 5410

Guidance for Planning and Conducting an Audit of Internal controls of Public Debt - Appendix

To be reviewed at least every five years. 

First review due 2016.

ISSAI 5411

Debt Indicators - Appendix 

Endorsed 2010

To be reviewed at least every five years. 

First review due 2016.

ISSAI 5420

Public Debt: Management and Fiscal Vulnerability: Potential Roles for SAIs

To be reviewed at least every five years. 

First review due 2016.

ISSAI 5421 Guidance on Definition and Disclosure of Public Debt - Appendix

To be reviewed at least every five years. 

First review due 2016.

ISSAI 5422

An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt 

Endorsed 2007

To be reviewed at least every five years. 

First review due 2016.

ISSAI 5430

Fiscal Exposures: Implications for Debt Management and the Role for SAIs

To be reviewed at least every five years. 

First review due 2016.

ISSAI 5440

Guidance for Conducting a Public Debt Audit - The Use of Substantive Tests in Financial Audits 

Endorsed 2007

To be reviewed at least every five years. 

First review due 2016.

ISSAI 5450 

 Guidance on Auditing Public Debt Information System

(Planned for 2016)

Exposure draft

Cover letter

Closed for commenting

Link to the website of the Working Group on Public Debt: http://www.wgpd.org.mx/

 

ISSAI 5500-5599 Guidelines on Audit of Disaster-related Aid:

ISSAI 5500

Introduction to Guidance for Audit Work on Disaster-related Aid 

Endorsed 2013

To be reviewed at least every five years.

First review due in 2018

ISSAI 5510

Audit of Disaster Preparedness - Appendix

Endorsed 2013

To be reviewed at least every five years.

First review due in 2018

ISSAI 5520

Audit of Disaster-related Aid - Appendix

Endorsed 2013

To be reviewed at least every five years.

First review due in 2018

ISSAI 5530

Adapting Audit Procedures to Take Account of the Increased Risk of Fraud and Corruption in the Emergency Phase following a Disaster - Appendix

Endorsed 2013

To be reviewed at least every five years.

First review due in 2018

ISSAI 5540

Use of Geospatial Information in Auditing Disaster Management and Disaster-related Aid - Appendix

Endorsed 2013

To be reviewed at least every five years.

First review due in 2018

 

ISSAI 5600-5699 Guidelines on Peer Reviews:

ISSAI 5600

Peer Review Guidelines - Appendix checklist

Endorsed 2010

To be reviewed at least every three years.

First review due 2013.

 

ISSAI 5700-5799 Guidelines on Audit of Corruption Prevention:

ISSAI 5700

 

Guideline for the Audit of Corruption Prevention in Government Agencies

(Planned for 2016)

 

Exposure draft 

Exposure comments 

Cover letter 

Closed for commenting

 

ISSAI 5800-5899 Guidelines on Cooperative Audit between Supreme Audit Institutions

ISSAI 5800

 

Guide on Cooperative Audit between Supreme Audit Institutions

(Planned for 2016)

 

Exposure draft 

Appendix 

Overview of comments received