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Professional Pronouncements
Attention: These pronouncements are no longer part of the official INTOSAI Framework. Click here for the official list.
Guidelines on Best Practice for the Audit of Privatisations
ENDORSED AS
ISSAI 5210Download
Guidelines on Best Practice for the Audit of Public/Private Finance and Concessions
ENDORSED AS
ISSAI 5220Download
Guidelines on Best Practice for the Audit of Economic Regulation
ENDORSED AS
ISSAI 5230Download
Guidelines on Best Practice for the Audit of Risk in Public/Private Partnership (PPP)
ENDORSED AS
ISSAI 5240Download
Information System Security Review Methodology
ENDORSED AS
ISSAI 5310Download
Guidelines for Internal Control Standards for the Public Sector
ENDORSED AS
INTOSAI GOV 9100Download
Guidance for Reporting on the Effectiveness of Internal Controls: SAI Experiences In Implementing and Evaluating Internal Controls
ENDORSED AS
INTOSAI GOV 9110Download
Internal Control: Providing a Foundation for Accountability in Government
ENDORSED AS
INTOSAI GOV 9120Download
Guidelines for Internal Control Standards for the Public Sector – Further Information on Entity Risk Management
ENDORSED AS
INTOSAI GOV 9130Download
Internal Audit Independence in the Public Sector
ENDORSED AS
INTOSAI GOV 9140Download
Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector
ENDORSED AS
INTOSAI GOV 9150Download
