A more principles-based and future-proof ISSAI 200

Summary

Working title: ISSAI 200 (Revised)

The project aims at revising ISSAI 200 keeping in mind that:

  • It should fit well into the revised INTOSAI framework, which should be accessible and transparent for SAIs that seek compliance with the ISSAIs
  • It should be consistent with ISSAI 100
  • It should be in line with the corresponding performance and compliance audit principle documents (ISSAI 300 and ISSAI 400), in particular in terms of structure, level of detail and where applicable, basic concepts
  • There should be no repetitions or duplications with ISSAIs 1200 – 1810 (future ISSAI 2000-2899 standards)
  • It should be in line with the objectives of the individual ISAs.

IFPP Category

INTOSAI Standards

Evolution

  • Project Proposal
  • Preparing Exposure Draft
  • Open for comments
  • Analysing Comments
  • Preparing Endorsement Version
  • Endorsement Version

Project proposal

Document
Project proposal Download

Exposure Draft

Document Comments Received Action
Exposure draft 0 Comments are closed
ISSAI 200 A more principle-based and future-proof ISSAI 200 – Exposure Draft Download
ISSAI 200 A more principle-based and future-proof ISSAI 200 – Explanatory Memorandum Download
ISSAI 200 A more principle-based and future-proof ISSAI 200 - Consolidated general comments Download
ISSAI 200 A more principle-based and future-proof ISSAI 200 - Consolidated specific comments Download

Endorsement Version

Document
ISSAI 200 – Endorsement version Download

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