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INTOSAI Guidance for Good Governance (INTOSAI GOV)

INTOSAI GOV 9100-9199 - Internal Control

INTOSAI GOV 9100   Guidelines for Internal Control Standards for the Public Sector

To be reviewed at least every six years.

 

First review due 2016. 

INTOSAI GOV 9110 Guidance for Reporting on the Effectiveness of Internal Controls: SAI Experiences in Implementing and Evaluating Internal Controls

To be reviewed at least every six years.

 

First review due 2016.  

INTOSAI GOV 9120 Internal Control: Providing a Foundation for Accountability in Government

To be reviewed at least every six years.

 

First review due 2016.  

INTOSAI GOV 9130

Further Information on Entity Risk Management

 

Endorsed 2007

To be reviewed at least every six years.

 

First review due 2016.

INTOSAI GOV 9140

Internal Audit Independence in the Public Sector - Appendix

 

Endorsed 2010

To be reviewed at least every six years.

 

First review due 2016.  

INTOSAI GOV 9150  

Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector - Appendix

 

Endorsed 2010

To be reviewed at least every six years.

 

First review due 2016.

INTOSAI GOV 9200-9299 - Accounting Standards

INTOSAI GOV 9200

The Importance of an Independent Standard Setting Process 

Link to Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities

 

Endorsed 2010 

 

INTOSAI GOV 9210  

Accounting Standards Framework Implementation Guide: Departmental and Government-wide Reporting 

Links to relevant IPSAS will be provided when available

Withdrawal approved by INTOSAI Governing Board in 2012 

INTOSAI GOV 9220  

Accounting Standards Framework Implementation Guide for SAIs: Management Discussion and Analysis of Financial Performance and other Information

Links to relevant IPSAS will be provided when available

Withdrawal approved by INTOSAI Governing Board in 2012 

INTOSAI GOV 9250   Integrated Financial Accountability Framework (IFAF): guidance on improving information on financial flows of humanitarian aid

Exposure comments

 

Exposure draft

 

Foreword

 

Appendices