intosai.org
psc-intosai.org
Professional Pronouncements
Download the full framework documentation
PDF Format - 22.5mb
Category
Engagement
Theme
Language
Search
Results: 7 pronouncements found
Guidance on Audit of Information Security
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The document provides the overarching framework for conducting audit of Information Systems within the IFPP. It is intended to provide the foundation for development o...
Download
Guidance for the Audits of Public Procurement
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
These guidelines intend to help the auditor in understanding the specific subject matter of public procurement and in applying relevant ISSAIs in that context.
Download
Guidance on the development of pathways for professional development of auditors
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
GUID 1951 builds on organisational requirement 3 of ISSAI 150 and assist SAIs by providing a clear, structured, practical, and simple process flow that a SAI may apply...
Download
Guidance on the development of competency frameworks for auditors
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
GUID 1950 builds on organisational requirement 1 of ISSAI 150 and guides SAIs on how to determine an appropriate set of competencies that satisfy the requirements of t...
Download
Auditor Competence
INTOSAI Standards
INTOSAI-P
INTOSAI-P
The ability of a SAI to fulfil its mandate and conduct high-quality, effective audits depends to a large extent on the quality, integrity, and competence of its staff....
Download
Guidance on Performance Audit of Privatisation
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
This document aims to provide guidance to the auditor on how to conduct performance audits related to the specific subject matter of privatisation of a government func...
Download
Guidance to the financial auditing standards
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
This document aims to support SAIs and auditors in implementing and using the financial auditing standards (ISSAI 2000-2899) by providing additional guidance in relati...
Download
The audit of disaster risk reduction (including Foreword and Appendix)
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Audit of disaster-related aid (including Foreword and Appendix)
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Adapting Audit Procedures to Take Account of the Increased Risk of Fraud and Corruption in the Emergency Phase following a Disaster
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Use of Geospatial Information in Auditing Disaster Management and Disaster-related Aid
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
The Integrated Financial Accountability Framework (IFAF)
INTOSAI GOV
INTOSAI-P
INTOSAI-P
Download
Introduction to the 5500 series of ISSAIs and INTOSAI GOV 9250
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Guidance for Conducting a Public Debt Audit – The Use of Substantive Tests in Financial Audits
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Fiscal Exposures: Implications for Debt Management and the Role for SAIs
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Guidance on Definition and Disclosure of Public Debt
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Public Debt Management and Fiscal Vulnerability: Potential Roles for SAIs
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Public Debt Indicators, the case of Mexico
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Fundamental Principles of Financial Auditing
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Application of the financial audit standards
INTOSAI Standards
INTOSAI-P
INTOSAI-P
ISSAI 2000 incorporates the International Standards on Auditing (ISAs) into the financial audit standards as stipulated by ISSAI 100 - Fundame...
Download
Guidance on Authorities and Criteria to be considered while examining the regularity and propriety aspects in Compliance Audit
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
There is a need for specific guidance in identifying regularity and/or propriety criteria in compliance audit. The ISSAIs define that complian...
Download
Guidance on Auditing Disaster Management
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
Supreme Audit Institutions (SAIs) have an important role in ensuring accountability and transparency in the way disasters are managed (when pre-disaster activities are...
Download
Guidance on the Audit of Public Debt
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
INTOSAI GUID 5250 on the audit of Public Debt covers the three audit types, namely, Financial Audit, Performance Audit, and
Compliance Audit....
Download
Financial Audit Principles
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Guidelines on IT Audit
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Guidelines on IT Audit
Download
Information System Security Review Methodology
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Information System Security Review Methodology
Download
Financial Audit Practice Notes
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Financial Audit Practice Notes
Download
Financial Auditing Standards
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Financial Auditing Standards can be accessed directly at the International Auditing and Assurance Standards Board (IAASB) website.
Download
Guidance on Audit of Information Systems
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The document provides the overarching framework for conducting audit of Information Systems within the IFPP. It is intended to provide the foundation for development o...
Download
Guidance on Audit of the Development and Use of Key National Indicators
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The document is intended to enhance SAI´s operational performance in practice related to the audit of development and use of key national indicators
Download
Principles of jurisdictional activities of SAIs
INTOSAI Principles
INTOSAI-P
INTOSAI-P
Principles to suit the specific context of jurisdictional activities of the SAIs empowered with those missions.
Download
Code of Ethics
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Basic Principles in Government Auditing
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
General standards in Government Auditing and standards with ethical significance
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Field Standards in Government Auditing
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Reporting standards in Government Auditing
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
General Introduction to the INTOSAI Financial Audit Guidelines
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Standards and guidelines for performance auditing based on INTOSAI’s Auditing Standards and practical experience
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Performance Audit Guidelines – Key Principles
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Compliance Audit Guidelines
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Download
Endorsed as ISSAI 5210
INTOSAI-P
INTOSAI-P
Guidelines on Best Practice for the Audit of Privatisations
Download
Endorsed as ISSAI 5220
INTOSAI-P
INTOSAI-P
Guidelines on Best Practice for the Audit of Public/Private Finance and Concessions
Download
Endorsed as ISSAI 5230
INTOSAI-P
INTOSAI-P
Guidelines on Best Practice for the Audit of Economic Regulation
Download
Endorsed as ISSAI 5240
INTOSAI-P
INTOSAI-P
Guidelines on Best Practice for the Audit of Risk in Public/Private Partnership (PPP)
Download
Endorsed as INTOSAI GOV 9100
INTOSAI GOV
INTOSAI-P
INTOSAI-P
Guidelines for Internal Control Standards for the Public Sector
Download
Endorsed as INTOSAI GOV 9110
INTOSAI GOV
INTOSAI-P
INTOSAI-P
Guidance for Reporting on the Effectiveness of Internal Controls: SAI Experiences In Implementing and Evaluating Internal Controls
Download
Endorsed as INTOSAI GOV 9120
INTOSAI GOV
INTOSAI-P
INTOSAI-P
Internal Control: Providing a Foundation for Accountability in Government
Download
Endorsed as INTOSAI GOV 9130
INTOSAI GOV
INTOSAI-P
INTOSAI-P
Guidelines for Internal Control Standards for the Public Sector – Further Information on Entity Risk Management
Download
Endorsed as INTOSAI GOV 9140
INTOSAI GOV
INTOSAI-P
INTOSAI-P
Internal Audit Independence in the Public Sector
Download
Endorsed as INTOSAI GOV 9150
INTOSAI GOV
INTOSAI-P
INTOSAI-P
Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector
Download
The Lima Declaration
INTOSAI Principles
INTOSAI-P
INTOSAI-P
The Lima Declaration is intended to provide criteria to ensure the independence and effectiveness of government auditing.
Download
Mexico Declaration on SAI Independence
INTOSAI Principles
INTOSAI-P
INTOSAI-P
Core principles on Supreme Audit Institution Independence as an essential requirement for proper public sector auditing
Download
The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens
INTOSAI Principles
INTOSAI-P
INTOSAI-P
Objectives and principles intended for SAIs to strive towards and to enable all SAIs to communicate and promote the value and benefits that they can bring to democracy...
Download
Principles of Transparency and Accountability
INTOSAI Principles
INTOSAI-P
INTOSAI-P
Principles of transparency and accountability for Supreme Audit Institutions in order to assist them in leading by example in their own governance and practices
Download
Fundamental Principles of Public-Sector Auditing
INTOSAI Standards
INTOSAI-P
INTOSAI-P
Defines public sector auditing and its elements and sets out its fundamental principles, both general and related to different phases of the audit process.
Download
Code of Ethics
INTOSAI Standards
INTOSAI-P
INTOSAI-P
The Code of Ethics is a comprehensive statement of the values and principles to guide the daily work of auditors.
Download
Quality Management for SAIs
INTOSAI Standards
INTOSAI-P
INTOSAI-P
The document assists SAIs to establish and maintain a system of quality management which is appropriate to their mandate and circumstances.
Download
Performance Audit Principles
INTOSAI Standards
INTOSAI-P
INTOSAI-P
ISSAI 300 provides the framework, the general principles and an overview of the nature and the elements for performance audits.
Download
Compliance Audit Principles
INTOSAI Standards
INTOSAI-P
INTOSAI-P
ISSAI 400 provides an overview of the nature, the elements and the principles of compliance auditing as conducted by SAIs and thus defines and expresses INTOSAI’s reco...
Download
Performance Audit Standard
INTOSAI Standards
INTOSAI-P
INTOSAI-P
ISSAI 3000 describes the features and principles of performance auditing, assists SAI performance auditors in managing and conducting performance audits efficiently an...
Download
Compliance Audit Standard
INTOSAI Standards
INTOSAI-P
INTOSAI-P
The document explains the authority of the guidelines and it shows the diversity in organizing and reporting on compliance audit and the relationship to other auditing...
Download
Peer Review Guidelines
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The guide focuses on the reflections SAIs engaging in a peer review may wish to make and the steps that may be useful when planning a peer review. To make the guide us...
Download
Central Concepts for Performance Auditing
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The guideline outlines a common understanding of what defines high quality work in performance auditing.
Download
The Performance Auditing Process
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
GUID 3920 is intended to help the auditor interpret the requirements set out in ISSAI 3000, and provide advice to the auditor on how to fulfil these requir...
Download
Audit of International Institutions
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The guideline intends to enhance accountability in international institutions to meet present standards for good governance
Download
Arrangements for audit of International Institutions
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The purpose of this guideline is to define the principles that international institutions should strive to adopt, in order to establish best practice and effective arr...
Download
Activities with an Environmental Perspective
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The purpose of this guide is to provide SAIs with a basis for understanding the nature of environmental auditing as it has so far developed in the governmental sphere.
Download
Environmental Auditing in The Context of Financial and Compliance Audits
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The document provides guidance to SAIs on how to conduct environmental audits by applying financial and compliance auditing practices.
Download
Sustainable Development: The Role of Supreme Audit Institutions
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The document offers an overview of the concept of sustainable development and includes practical guidance to SAIs how to integrate sustainable development into their a...
Download
Cooperation on Audits of International Environmental Accords
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
This document aims to outline the approaches by which audits of international environmental accords might be carried out and to describe ways of co-operation between S...
Download
Public Debt Information Systems
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
This document provides a general framework that can be used in SAIs audits to evaluate general and application controls of public debt manage,ment information systems ...
Download
Governance of Public Assets
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
This documents aims to provide guidelines related to the role of SAIs in enhancing integrity, transparency, accountability and good governance for public assets in pub...
Download
Guideline for the Audit of Corruption Prevention
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The document aims to help SAI auditors in preparing and conducting the audit of anticorruption policies and procedures in government organizations within the scope of ...
Download
Cooperative Audits between SAIs
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
This document aims to provide Supreme Audit Institutions with a tool for preparing, implementing and following up on bilateral and multilateral audits.
Download
The importance of an independent standard-setting process
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
A successful standard-setting due process produces high-quality standards that yield relevant, reliable, neutral, consistent, and comparable financial statements that ...
Download
Evaluation of Public Policies
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
This documents aims at helping Supreme Audit Institutions and entities in charge of evaluation to reach the objective of an evaluation, which is to analyse neutrally a...
Download
Good Practices Related to SAI Independence
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The guide serves as a source of good practices to share means of increasing and improving SAI independence
Download
Good Practices Related to SAI Transparency
INTOSAI Guidance
INTOSAI-P
INTOSAI-P
The document shows examples of practices of SAIs relating to transparency and accountability.
Download
