GUID - 9000 - Cooperative Audits between SAIs

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  • Inglês
  • Francês
  • Alemão
  • Espanhol
  • Emirados


The objective of this GUID is to provide supreme audit institutions with a tool for preparing, implementing and following up on bilateral and multilateral audits.

During the joint planning of such audits, the GUID is to alert all participants to important issues that need to be clarified and agreed as a prerequisite for making the audit a success. Especially the model of a formal audit agreement and the checklist serve this purpose. While making use of the GUID cannot ensure that the audit will be a success for all participants, it may help to avoid potential pitfalls.

The benefit that the GUID may provide partly depends on the lessons learnt by supreme audit institutions in applying it.

IFPP Category

INTOSAI Guidance


  • Endorsed in 2016 as ISSAI 5800 – Guide on Cooperative Audits
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), it was relabeled and renamed as GUID 9000- Cooperative Audits between SAIs with editorial changes in 2019