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Guidance for the Audits of Public Procurement
These guidelines intend to help the auditor in understanding the specific subject matter of public procurement and in applying relevant ISSAIs in that context.
Compliance
Guidance on Authorities and Criteria to be considered while examining the regularity and propriety aspects in Compliance Audit
There is a need for specific guidance in identifying regularity and/or propriety criteria in compliance audit. The ISSAIs define that compliance auditing may be concerned with regularity (adherence to formal criteria such as relevant laws, regulations and agreements that are binding for the auditee) and/or with propriety (observance of the general principles governing sound financial …
Guidance on Auditing Disaster Management
Supreme Audit Institutions (SAIs) have an important role in ensuring accountability and transparency in the way disasters are managed (when pre-disaster activities are put in place, when a disaster strikes and during post-disaster activities).
Guidance on the Audit of Public Debt
INTOSAI GUID 5250 on the audit of Public Debt covers the three audit types, namely, Financial Audit, Performance Audit, and Compliance Audit.
Basic Principles in Government Auditing
Fundamental Principles of Public-Sector Auditing
Defines public sector auditing and its elements and sets out its fundamental principles, both general and related to different phases of the audit process.
Compliance Audit Principles
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 recognition of the principles for auditing of compliance with authorities – laws and regulations and principles of sound public sector financial management and conduct of public sector officials.
Compliance Audit Standard
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 standards.
Environmental Auditing in The Context of Financial and Compliance Audits
The document provides guidance to SAIs on how to conduct environmental audits by applying financial and compliance auditing practices.
