ISSAI - 3000 - Performance Audit Standard

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Summary

The document reflects the experience of SAIs with a long tradition and well-established standards of performance auditing. It is aimed mainly at those SAIs that are carrying out or are planning to carry out this type of auditing.

The guidelines consist of five main parts:

Part 1 sets out the general framework for performance auditing (What is performance auditing?)
Part 2 defines application of auditing principles to performance auditing (Government auditing principles applied to performance auditing)
Part 3 provides standards and guidance for planning performance audits (Field standards and guidance: Initiating and planning the performance audit)
Part 4 provides standards and guidance for conducting performance audits (Field standards and guidance: Conducting the performance audit)
Part 5 provides standards and guidance for presenting the audit results (Reporting standards and guidance: Presenting the performance audit)

The Appendices contain further information on how to plan and conduct performance audits. They also include information on performance auditing in relation to information technology (IT), and on conducting performance audits with an environmental perspective. Further, a framework of system-oriented approaches in performance auditing is presented.

IFPP Category

INTOSAI Standards

Evolution

  • Endorsed as Standards and guidelines for performance auditing based on INTOSAI´s Auditing Standards and practical experience in 2001
  • Endorsed as Standard for Performance Auditing in 2016
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), renamed to Performance Audit Standard with editorial changes in 2019