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

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Exposure Draft

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Endorsement Version

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