ISSAI - 400 - Compliance Audit Principles

Download the pronouncement

  • Inglês
  • Francês
  • Alemão
  • Espanhol
  • Emirados


The principles in ISSAI 400 can be used in three ways:
– as a basis for the development of standards;
– as a basis for the adoption of consistent national standards;
– as a basis for adoption of the Compliance Audit Guidelines as authorative standards

ISSAI 400 provides detailed information on the following:

a)The compliance auditing framework and the different ways in which audits are conducted
– the objective of compliance auditing
– characteristics of compliance auditing
– the different perspectives of compliance auditing

b) The elements of compliance auditing
– authorities and criteria
– subject matter
– the three parties
– assurance

c) The principles of compliance auditing
c.1) General principles
– professional judgement and scepticism
– quality control
– audit team management and skills
– audit risk
– materiality
– documentation
– communication
c2) principles related to the audit process
– planning and designing
– audit evidence
– evaluating audit evidence and forming conclusions
– reporting
– following up

It constitutes the basis for compliance auditing in accordance with the ISSAIs.

IFPP Category

INTOSAI Standards


  • Endorsed as Reporting Standards in Government Auditing in 2001
  • Content reformulated and endorsed as Fundamental Principles of Compliance Auditing in 2013
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), renamed Compliance Audit Principles with editorial changes in 2019