GUID - 4900 - Guidance on Authorities and Criteria to be considered while examining the regularity and propriety aspects in Compliance Audit

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Summary

The objective of this guidance is to provide support to auditors in identifying suitable regularity and propriety criteria in a compliance audit. The guidance elaborate further on the difference and relations between regularity and propriety concepts .

IFPP Category

INTOSAI Guidance

Evolution

1) GUID 4900 approved in 2020