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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.
Performance
Guidance on Performance Audit of Privatisation
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 function, activity or public-sector entity through various pathways.
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
Field Standards in Government Auditing
Standards and guidelines for performance auditing based on INTOSAI’s Auditing Standards and practical experience
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.
Performance Audit Principles
ISSAI 300 provides the framework, the general principles and an overview of the nature and the elements for performance audits.
Performance Audit Standard
ISSAI 3000 describes the features and principles of performance auditing, assists SAI performance auditors in managing and conducting performance audits efficiently and effectively, provides a basis for good performance audit practices and establishes a framework for the further development of performance audit methodology and professional development
