| Print | Contact | INTOSAI | Sitemap

Level 4: Auditing Guidelines - Specific Guidelines

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

                          
ISSAI 5010 Audit of International Institutions - Guidance for Supreme Audit Institutions (SAIs)    

 

ISSAI 5100-5199 Guidelines on Environmental Audit:

ISSAI 5110

Guidance on Conducting Audits of Activities with an Environmental Perspective   Appendix

                          

ISSAI 5120

Environmental Audit and Regularity Auditing   Appendix

 

ISSAI 5130

Sustainable Development: The Role of Supreme Audit Institutions   Appendix

 
ISSAI 5140 How SAIs may co-operate on the audit of international environmental accords   Endorsed 1998

 

ISSAI 5200-5299 Guidelines on Privatisation:

ISSAI 5210

Guidelines on Best Practice for the Audit of Privatisations   Appendix

 

ISSAI 5220

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

 

ISSAI 5230

Guidelines on Best Practice for the Audit of Economic Regulation   Appendix

 

ISSAI 5240

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

 

 

ISSAI 5300-5399 guidelines on IT-audit:

ISSAI 5310

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

                         

 

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

                     

ISSAI 5411

Debt Indicators 

Appendix to Debt Indicators

Exposure draft

Exposure draft appendix 

Instructions for commenting 

Planned for 2010

ISSAI 5420

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

 
ISSAI 5421 Guidance on Definition and Disclosure of Public Debt   Appendix  
ISSAI 5422 An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt Endorsed 2007 

ISSAI 5430

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

 
 ISSAI 5440 Guidance for Conducting a Public Debt Audit - The Use of Substantive Tests in Financial Audits Endorsed 2007

 

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

 ISSAI 5500 

Guidelines on Audit of Disaster-related Aid

Planned for 2011