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 user-friendly, good practice examples taken from former SAI peer reviews have been included.
The guideline outlines a common understanding of what defines high quality work in performance auditing.
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 requirements and how to apply professional judgment.
The guideline intends to enhance accountability in international institutions to meet present standards for good governance
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 arrangements for external audit
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.
The document provides guidance to SAIs on how to conduct environmental audits by applying financial and compliance auditing practices.
The document offers an overview of the concept of sustainable development and includes practical guidance to SAIs how to integrate sustainable development into their audit work.
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 SAIs.
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 (PDMIS)
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