GUID - 3910 - Central Concepts for Performance Auditing

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The document is largely based upon concepts contained in ISSAI 3000 – Implementation guidelines for Performance Auditing. It gives further details regarding the audit objective, the selection of audit topics and the audit process.

As performance auditing can deal with all facets of the public sector, it would not be possible or appropriate to propose common auditing standards to cover all situations. Therefore, the document focuses on the strategic challenges concerned with the implementation process and the resources needed. It highlights the key features of performance auditing and its importance to SAIs, public administrations and society as a whole.

IFPP Category

INTOSAI Guidance


  • Former ISSAI 3100 – Performance Audit Guidelines: Key Principles endorsed in 2010
  • Content reformulated and endorsed as ISSAI 3100 – Guidelines on Central Concepts for Performance Auditing in 2016
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), relabeled as GUID 3910 – Central Concepts for Performance Auditing with editorial changes in 2019