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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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
WITHDRAWN DOCUMENT
ISSAI5300
Guidelines on IT Audit

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

INTOSAI Standards
WITHDRAWN DOCUMENT
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
WITHDRAWN DOCUMENT
ISSAI5420

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Guidance on Definition and Disclosure of Public Debt

INTOSAI Standards
WITHDRAWN DOCUMENT
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
WITHDRAWN DOCUMENT
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
WITHDRAWN DOCUMENT
ISSAI5500

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

INTOSAI Standards
WITHDRAWN DOCUMENT
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
WITHDRAWN DOCUMENT
ISSAI5530

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

INTOSAI Standards
WITHDRAWN DOCUMENT
ISSAI5540

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The Integrated Financial Accountability Framework (IFAF)

INTOSAI GOV
WITHDRAWN DOCUMENT
INTOSAI GOV9250

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