GUID - 1900 - Peer Review Guidelines

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The guide is not designed to cover all types and areas of peer reviews. However it is designed to highlight the principles and differing options that may be followed when engaging in such a type of work.

The guide is a living document reflecting latest developments and progress made in the field of peer reviews. It is periodically reviewed and new editions will be published.

The guideline provides information related to

– nature of peer reviews and initial considerations
– peer review agreement (MoU)
– preparation and conduct
– follow-up and evaluation

The guide is supplemented by a peer review checklist that suggests potential contents and subjects of a peer review.

IFPP Category

INTOSAI Guidance


  • Endorsed in 2010 as ISSAI 5600 – Peer Review Guidelines and appendix
  • Content revised and renamed Peer Review Guide in 2016
  • With the establishment of the Intosai Framework of Professional Pronouncements (IFPP), relabeled as GUID 1900 – Peer Review Guidelines with editorial changes in 2019