General

The Capacity Building Committee has developed a guide on Implementing the ISSAIs with special focus on the strategic considerations preceding the first steps towards implementation

 

Prerequisites for the functioning of SAIs

ISSAI 40 gap analysis tool

ISSAI 40 gap analysis tool chart (word file - ready to use)

ISSAI 40 gap analysis tool chart (worked example)

 

General Auditing Guidelines

Appendix to ISSAI 3100 - Guidance on implementing performance audit