GUID - 3920 - The Performance Auditing Process

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The guideline is structured according to the different phases in the performance audit process. The first section relates to planning the audit – how to select audit topics and design the audit.

The second section relates to conducting the audit in order to obtain sufficient and appropriate evidence to support the auditor’s findings and conclusions. The third section relates to reporting (the format of the report, the report contents and its distribution). The fourth section relates to follow-up of previous findings and recommendations in performance audit reports, to identify and document the impact of the audit and the progress made in addressing the problems.

IFPP Category

INTOSAI Guidance


  • Endorsed as ISSAI 3200 – Guidelines for the Performance Auditing Process in 2016
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), renamed and relabeled as GUID 3920 The Performance Auditing Process – with editorial changes in 2019