Consolidating and aligning guidance for audits of Privatisation with ISSAI 100 – GUID on public private partnership (PPP)


Working title: GUID on the Audit of Public-Private Partnership (PPP)

Provide guidelines to be used by Supreme Audit Institutions that would facilitate audit of PPP and produce quality audit reports beneficial to good governance and efficient procurement of government  infrastructure/facilities and services for the   public through the PPP modality. The output of the project – the new GUID on PPP – will replace the former ISSAI 5240 when it is published.

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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