GUID - 5259 - Public Debt Information Systems

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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.

IFPP Category

INTOSAI Guidance


  • 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