Level 4: Auditing Guidelines - specific guidelines
ISSAI 5000-5099 guidelines on International institutions:
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ISSAI 5000 |
Principles for Best Audit Arrangements for International Institutions - Appendix |
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ISSAI 5010 |
ISSAI 5100-5199 guidelines on environmental audit:
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ISSAI 5110 |
Guidance on Conducting Audits of Activities with an Environmental Perspective |
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ISSAI 5120 |
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ISSAI 5130 |
Sustainable Development: The Role of Supreme Audit Institutions |
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| ISSAI 5140 | How SAIs May Cooperate on the Audit of International Environmental Accords | Endorsed 1998 |
ISSAI 5200-5299 guidelines on privatisation:
ISSAI 5300-5399 guidelines on IT-audit:
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ISSAI 5310 |
Information System Security Review Methodology - A Guide for Reviewing Information System Security in Government Organisations - In English only |
ISSAI 5400-5499 guidelines on audit of public debt:
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ISSAI 5410 |
Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt |
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ISSAI 5411 |
Debt Indicators - In English only Appendix - In English only |
Planned for 2010 |
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ISSAI 5420 |
Public Debt: Management and Fiscal Vulnerability: Potential Roles for SAIs |
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| ISSAI 5421 | Guidance on Definition and Disclosure of Public Debt - In English only | |
| ISSAI 5422 | An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt - In English only | Endorsed 2007 |
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ISSAI 5430 |
Fiscal Exposures: Implications for Debt Management and the Role for SAIs |
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| ISSAI 5440 | Guidance for Conducting a Public Debt Audit - The Use of Substantive Tests in Financial Audits - In English only | Endorsed 2007 |
ISSAI 5500-5599 guidelines on audit of disaster-related aid:
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ISSAI 5500 |
Guidelines on audit of disaster-related aid |
Planned for 2010 |