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Evaluation of Public Policies
Performance Audit Principles
ISSAI 300 provides the framework, the general principles and an overview of the nature and the elements for performance audits.
Performance Audit Standard
ISSAI 3000 describes the features and principles of performance auditing, assists SAI performance auditors in managing and conducting performance audits efficiently and effectively, provides a basis for good performance audit practices and establishes a framework for the further development of performance audit methodology and professional development
Central Concepts for Performance Auditing
The guideline outlines a common understanding of what defines high quality work in performance auditing.
The Performance Auditing Process
GUID 3920 is intended to help the auditor interpret the requirements set out in ISSAI 3000, and provide advice to the auditor on how to fulfil these requirements and how to apply professional judgment.
Evaluation of Public Policies
This documents aims at helping Supreme Audit Institutions and entities in charge of evaluation to reach the objective of an evaluation, which is to analyse neutrally and independently the different criteria enabling an assessment of the utility of a public policy (without focusing on a specific administrative unit).
