Consolidating and aligning guidance for audits of Privatisation with ISSAI 100 – GUID on privatisation


Working title: Guidance for Audit of Privatization (herein after – Guidance / GUID)

The purpose of the project is to migrate the existing pronouncement on audit of privatisation, i.e., ISSAI 5210 “Guidelines on Best Practice for the Audit of Privatisation” from the old framework to the new framework, i.e. IFPP as guidance for subject specific audits. The existing ISSAIs are to be restructured and redrafted by consolidating the relevant parts of the text and updating with additional inputs, to provide comprehensive guidance through a step-by-step approach which is specific to the audit of privatisation, in order to assist auditors in the audit of privatisation projects and enable them to give an assurance in a reliable manner.

IFPP Category

INTOSAI Guidance


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

Project proposal

Project proposal Download

Exposure Draft

Document Comments Received Action
Exposure draft 1 View comments
Guidance for Audit of Privatization GUID 5320 - Exposure draft Download
Guidance for Audit of Privatization GUID 5320 - Explanatory Memorandum Download
GUID 5320 Comments on Exposure Draft - disposition table Download

Endorsement Version

Guidance for Audit of Privatization GUID 5320 - Endorsement version Download
FIPP Conclusion paper GUID 5320 Download


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