GUID - 5259 - Public Debt Information Systems
In the document, the predominant IT audit approach is the information system auditing.
The guide is structured in three sections: planning, assessment of general controls and assessment of application controls.
- Endorsed as ISSAI 5450 – Guidance on Auditing Public Debt Management Information Systems in 2016
- With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), relabeled as GUID 5259 – Public Debt Information System with editorial changes in 2019