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ISSAI                                                                                         International Standards of Supreme Audit Institutions

This is where you will find the complete and updated collection of professional standards and best practice guidelines for public sector auditors, officially authorised and endorsed by the International Organisation of Supreme Audit Institutions (INTOSAI). The vast majority of the professional standards and guidelines are available in INTOSAI's five official languages - all ready to be consulted, printed and applied:

 

The International Standards of Supreme Audit Institutions (ISSAI) stating the basic prerequisites for the proper functioning and professional conduct of Supreme Audit Institutions and the fundamental principles in auditing of public entities.

 

INTOSAI Guidance for Good Governance (INTOSAI GOV) providing guidance to public authorities on the proper administration of public funds.

 

Increasing SAI credibility, quality and professionalism

The benefits and values of using the ISSAIs are many and diverse, but include increased and uniform quality of audit, enhanced credibility and professionalism. In the years ahead much effort and significant amounts of time will be devoted to raising awareness of the ISSAIs in the INTOSAI community and encouraging SAIs to implement the ISSAI framework.

 

READ THE EXPOSURE COMMENTS ON INTOSAI GOV 9250

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READ THE EXPOSURE COMMENTS ON ISSAIs 100-400

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READ THE EXPOSURE COMMENTS ON ISSAI 2

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EXPOSURE DRAFTS open for comment-ing:

 

ISSAI 5700

 

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Implementation guide:

Implementing the ISSAIs

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ISSAI 40

Implementation guidance and tools now available

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Click for easy-to-use complete packages of auditing guidelines within:

 

Financial audit (ISSAIs 1000 - 2999)

 

Compliance audit (ISSAIs 4000 - 4200)

 

Performance audit (ISSAIs 3000 - 3100)