GUID - 5100 - Guidance on Audit of Information Systems

Download the pronouncement

  • Inglês
  • Francês
  • Alemão
  • Espanhol
  • Emirados


The GUID provides guidance to auditors on how to conduct Performance and / or Compliance audits related to the specific subject matter of Information Systems or where the audit of information systems may be part of a larger audit engagement which may be Financial, Compliance or Performance audit.

The contents of the document may be applied by auditors to the Planning, Conducting, Reporting and Follow Up stages of the audit process

The document provides further guidance on how any audit of Information Systems could be addressed by using financial/performance/compliance auditing and does not contain any further requirements for conducting the audit.

IFPP Category

INTOSAI Guidance


  • Endorsed Guidelines on IT Audit (Issai 5100),  in 2016
  • With the establishment of the Intosai Framework of Professional Pronouncements (IFPP), renamed to Guidance on Audit of Information Systems, updated and endorsed as GUID 5100, in 2019