ISSAI - 4000 - Compliance Audit Standard

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Summary

The Compliance Audit Standard is developed to assist SAIs in applying the INTOSAI Auditing Standards, particularly in their work on reporting on compliance.

ISSAI 4000 is structured in four sections:
Section 1 establishes the authority of the International Standard for Compliance Auditing and how Supreme Audit Institutions (SAIs) can refer to it in their audit reports.
Section 2 defines compliance auditing and its objectives, as well as the principles underlying the concept of compliance.
Section 3 consists of general requirements for compliance auditing. These requirements shall be considered prior to commencement and throughout the audit process.
Section 4 contains requirements related to the main stages of the audit process itself.

IFPP Category

INTOSAI Standards

Evolution

  • Endorsed as Compliance Audit Guidelines – General Introduction in 2010
  • Revised and endorsed as Compliance Audit Standard in 2016
  • With the establishment of the INTOSAI Framework of Professional Pronouncements (IFPP), editorial changes were made in 2019