Provide Guidance on Compliance Auditing

Summary

Working title: Guidance on authorities to be considered while examining the regularity and propriety aspects in compliance audit (ref. old ISSAI 4100)

While the guidance will consider the issues for compliance audit, including preconditions of performing a compliance audit, the guidance will focus on assessment of compliance with criteria relating to regularity and propriety in conducting compliance audit in the context of different mandates of Supreme Audit Institutions and forming a conclusion/opinion.

IFPP Category

INTOSAI Guidance

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 Leave a comment
Exposure Draft: GUID 4900 Guidance on Authorities and Criteria to be considered while examining the regularity and propriety aspects in Compliance Audit Download
Explanatory Memorandum on the Exposure Draft of GUID 4900 Download

Endorsement Version

Document

Actions

Follow for updates