INTOSAI Professional Standards Committee

Performance Audit Technical Documents

 

ISSAI 3000 References and Bibliography

 

International Organization of Supreme Audit Institutions (INTOSAI)
The Lima Declaration of Guidelines on Auditing Precepts, 1977.
Journal of Government Audit.

Auditing Standards Committee
Code of Ethics and Auditing Standards, 2001.

Sub-Committee on SAIs Independence
Independence of SAIs project, INTOSAI, 2001.

Asian organization of Supreme Audit Institutions, ASOSAI
Performance Auditing Guidelines (ASOSAI), 2000.

Working Group on Program Evaluation
Draft Summary Report, 1995.

Working Group on Environmental Auditing
Environmental Auditing in Europe 2000 – results of the EUROSAI and INTOSAI questionnaires, 2000.
Guidance on conducting audits and activities with an environmental perspective, 2001.
Environmental Audit and Regularity Auditing, 2002.

Working Group on IT Audit
Introducing Performance Audit of the use of EDP, 1997.
Auditing IT Service Management, Parts I-III, 2001.
Mandates of Supreme Audit Institutions, 2003.
IntoIT – The INTOSAI IT Journal (Vol. 1-17).

Working Group on Privatization
Guidelines in Best Practice for the Audit of Privatizations, 1998.
Guidelines in Best Practice for the Audit of Economic Regulation, 2001.
Guidelines in Best Practice for the Audit of Public/Private Finance and Concessions, 2001.


SAI's Documents

 

In response to the PAS Mini-Survey 2007, some SAI's made available documents used to support the execution of Performance Audits, such as national guidelines and laws.

You can find the documents sorted by: