GUID - 5260 - Governance of Public Assets

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Summary

The guide assists SAIs in assessing strengths and weaknesses of the current governance practice regarding public asset management, and in suggesting recommendations for improvement.

It is divided in five chapters:
1 – basic terms
2- roles and responsibilities of stakeholders in enhancing good governance for public assets
3 – assessment of the standards of good governance for public assets
4 – role of Supreme Audit Institutions in enhancing good governance for public assets
5 – promoting good governance through risk management

IFPP Category

INTOSAI Guidance

Evolution

  • Endorsed in 2016 as INTOSAI GOV 9160 – Enhancing Good Governance for Public Assets – Guiding Principles for Implementation
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), relabeled and renamed as GUID 5260 – Governance of Public Assets with editorial changes in 2019