Draft Compliance Audit Guidelines

The Compliance Audit Subcommittee has prepared Draft Compliance Audit Guidelines which are designed to provide guidance on compliance audit both within and separated from the context of financial audit. The latest working version of draft guidelines comprises three documents and is available in English. The Draft Guidelines are available for download in Adobe Acrobat portable document format (pdf). Click on the underlined text to download a document:

ISSAI 4000 Compliance Audit Guidelines: General Introduction (Draft May 2009)

Adobe Acrobat pdf-format (109 KByte)

ISSAI 4100 Compliance Audit Guidelines: For Audits Performed Separately from the Audit of Financial Statements (Draft May 2009)

Adobe Acrobat pdf-format (430 KByte)

ISSAI 4200 Compliance Audit Guidelines: Compliance Audit Related to the Audit of Financial Statements (Draft May 2009)

Adobe Acrobat pdf-format (453 KByte)

"Draft Compliance Audit Guidelines Related to Audit of Financial Statements," presented to XIX INCOSAI in Mexico, can be found here.