GUID - 5290 - Guidance on Audit of the Development and Use of Key National Indicators

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Summary

The guide defines what are key national indicators and shows their relevance to measure the impact and utility of public policy and programmes and determine whether there is room for improvement in particular with the application of appropriate statistical and econometric techniques.

It is intended to enhance SAI´s operational performance in practice related to the audit of development and use of KNI. Accordingly, in the Part 5 of the GUID the ISSAI 3000 Performance Audit Standard and ISSAI 4000 Compliance Audit Standard are discussed and translated into more specific, detailed and operational guidelines.

The GUID contains a detailed and structured description of the audit questions relevant for the assessment of the proper functioning of performance or impact measurement systems. It may be used by SAIs while incrementally building capacities and competences needed for such an assessment.

It also aims to support the auditors in understanding the specific subject matter of the audit of development and use of KNI as well as application of the relevant ISSAIs

The scope of the GUID covers the audit and evaluation engagements as a key element of SAIs’ efforts to ensure that relevant and reliable information is available and properly applied throughout the strategic decision-making process.

IFPP Category

INTOSAI Guidance

Evolution

(New document) Approved in 2019