GUID - 5091 - Arrangements for audit of International Institutions

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An international institution is an organisation whether or not established by a treaty, in which two or more states (or government agencies or publicly funded bodies) are members and in which a joint financial interest is overseen by a governing body.

The document sets up and explains six principles for best audit arrangements for international institutions:

Principle 1. All international institutions financed with or supported by public money should be subject to an efficient, high quality external audit by SAIs, to promote better governance, transparency and accountability.
Principle 2. The auditor should be appointed in an open, fair and transparent manner.
Principle 3. The international institution should ensure the auditor’s independence in the conduct of the audit.
Principle 4. The legal framework of the international institution and/or its financial regulations should guarantee the auditor’s authority to carry out the audit of public money in a manner that is in accordance with ISSAIs or other internationally recognised auditing standards.
Principle 5. The auditor should be provided with adequate resources to carry out the audit.
Principle 6. The international institution should ensure that the auditor reports on the results of the audit to the governing body of the institution.

IFPP Category

INTOSAI Guidance


  • Adopted as an INTOSAI document as Principles for Best Audit Arrangements for International Institutions in 2004
  • Incorporated in the ISSAI Framework as ISSAI 5000
  • Content revised and renamed as as INTOSAI GOV 9300 – Principles for External Audit Arrangements for International Institutions in 2016
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), relabeled and renamed as GUID 5091 – Arrangements for Audit of International Institutions with editorial changes in 2019