GUID - 5250 - Guidance on the Audit of Public Debt

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This GUID aims to serve as guidance for Supreme Audit Institutions (SAIs) in the audit of PD, applying the fundamental auditing principles provided in ISSAI 100 in all phases of the Financial Audit, Performance Audit and Compliance Audit, in order to produce quality audit reports beneficial to sound public debt management (PDM) and good governance.

IFPP Category

INTOSAI Guidance


1) Approved in 2020
2) Replaces ISSAIs 5410, 5411, 5420, 5421, 5422, 5430 and 5440

German and Arabic translations are ready and will be posted as soon as their layout is revised.

History of project development