Professional Pronouncements

Attention: These pronouncements are no longer part of the official INTOSAI Framework. Click here for the official list.

Fundamental Principles of Financial Auditing

Under Review

ENDORSED AS

ISSAI 200

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Financial Audit Practice Notes

Under Review

ENDORSED AS

ISSAI 1200-1810

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  • Inglês

Guidelines on Best Practice for the Audit of Privatisations

Under Review

ENDORSED AS

ISSAI 5210

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Guidelines on Best Practice for the Audit of Public/Private Finance and Concessions

Under Review

ENDORSED AS

ISSAI 5220

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Guidelines on Best Practice for the Audit of Economic Regulation

Under Review

ENDORSED AS

ISSAI 5230

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Guidelines on Best Practice for the Audit of Risk in Public/Private Partnership (PPP)

Under Review

ENDORSED AS

ISSAI 5240

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Information System Security Review Methodology

Under Review

ENDORSED AS

ISSAI 5310

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Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt

Under Review

ENDORSED AS

ISSAI 5410

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Public Debt Indicators, the case of Mexico

Under Review

ENDORSED AS

ISSAI 5411

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Public Debt Management and Fiscal Vulnerability: Potential Roles for SAIs

Under Review

ENDORSED AS

ISSAI 5420

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Guidance on Definition and Disclosure of Public Debt

Under Review

ENDORSED AS

ISSAI 5421

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An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt

Under Review

ENDORSED AS

ISSAI 5422

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Fiscal Exposures: Implications for Debt Management and the Role for SAIs

Under Review

ENDORSED AS

ISSAI 5430

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Guidance for Conducting a Public Debt Audit – The Use of Substantive Tests in Financial Audits

Under Review

ENDORSED AS

ISSAI 5440

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Introduction to the 5500 series of ISSAIs and INTOSAI GOV 9250

Under Review

ENDORSED AS

ISSAI 5500

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The audit of disaster risk reduction (including Foreword and Appendix)

Under Review

ENDORSED AS

ISSAI 5510

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Audit of disaster-related aid (including Foreword and Appendix)

Under Review

ENDORSED AS

ISSAI 5520

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Adapting Audit Procedures to Take Account of the Increased Risk of Fraud and Corruption in the Emergency Phase following a Disaster

Under Review

ENDORSED AS

ISSAI 5530

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Use of Geospatial Information in Auditing Disaster Management and Disaster-related Aid

Under Review

ENDORSED AS

ISSAI 5540

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Guidelines for Internal Control Standards for the Public Sector

Under Review

ENDORSED AS

INTOSAI GOV 9100

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Guidance for Reporting on the Effectiveness of Internal Controls: SAI Experiences In Implementing and Evaluating Internal Controls

Under Review

ENDORSED AS

INTOSAI GOV 9110

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Internal Control: Providing a Foundation for Accountability in Government

Under Review

ENDORSED AS

INTOSAI GOV 9120

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Guidelines for Internal Control Standards for the Public Sector – Further Information on Entity Risk Management

Under Review

ENDORSED AS

INTOSAI GOV 9130

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Internal Audit Independence in the Public Sector

Under Review

ENDORSED AS

INTOSAI GOV 9140

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Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector

Under Review

ENDORSED AS

INTOSAI GOV 9150

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The Integrated Financial Accountability Framework (IFAF)

Under Review

ENDORSED AS

INTOSAI GOV 9250

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