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