Consolidated and improved guidance on reliance on the work of internal auditors


Working title: Guidance on reliance on the work of internal audit

To develop guidance to help Supreme Audit institutions to rely on the work of internal audit. The objective is to have a clear linkage between the treatment of internal auditors in the ISSAIs and the supporting GUID.

IFPP Category

INTOSAI Guidance


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

Project proposal

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Exposure Draft

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Endorsement Version



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