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Professional Pronouncements
Attention: This pronouncements are no longer part of the official INTOSAI Framework. Click here for the official list.
Code of Ethics
INTOSAI Standards
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ISSAI30
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Basic Principles in Government Auditing
INTOSAI Standards
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ISSAI100
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General standards in Government Auditing and standards with ethical significance
INTOSAI Standards
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ISSAI200
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Fundamental Principles of Financial Auditing
INTOSAI Standards
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ISSAI200
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Field Standards in Government Auditing
INTOSAI Standards
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ISSAI300
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Reporting standards in Government Auditing
INTOSAI Standards
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ISSAI400
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General Introduction to the INTOSAI Financial Audit Guidelines
INTOSAI Standards
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ISSAI1000
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Financial Audit Practice Notes
INTOSAI Standards
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ISSAI1200-1810
Financial Audit Practice Notes
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Standards and guidelines for performance auditing based on INTOSAI’s Auditing Standards and practical experience
INTOSAI Standards
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ISSAI3000
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Performance Audit Guidelines – Key Principles
INTOSAI Standards
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ISSAI3100
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Compliance Audit Guidelines
INTOSAI Standards
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ISSAI4000-4200
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Guidelines on IT Audit
INTOSAI Standards
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ISSAI5300
Guidelines on IT Audit
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Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt
INTOSAI Standards
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ISSAI5410
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Public Debt Indicators, the case of Mexico
INTOSAI Standards
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ISSAI5411
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Public Debt Management and Fiscal Vulnerability: Potential Roles for SAIs
INTOSAI Standards
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ISSAI5420
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Guidance on Definition and Disclosure of Public Debt
INTOSAI Standards
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ISSAI5421
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An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt
INTOSAI Standards
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ISSAI5422
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Fiscal Exposures: Implications for Debt Management and the Role for SAIs
INTOSAI Standards
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ISSAI5430
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Guidance for Conducting a Public Debt Audit – The Use of Substantive Tests in Financial Audits
INTOSAI Standards
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ISSAI5440
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Introduction to the 5500 series of ISSAIs and INTOSAI GOV 9250
INTOSAI Standards
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ISSAI5500
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The audit of disaster risk reduction (including Foreword and Appendix)
INTOSAI Standards
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ISSAI5510
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Audit of disaster-related aid (including Foreword and Appendix)
INTOSAI Standards
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ISSAI5520
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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
INTOSAI Standards
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ISSAI5530
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Use of Geospatial Information in Auditing Disaster Management and Disaster-related Aid
INTOSAI Standards
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ISSAI5540
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The Integrated Financial Accountability Framework (IFAF)
INTOSAI GOV
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INTOSAI GOV9250
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