INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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Professional SAIs work stream library

Joint ACCA, IDI and IFAC Reflection Paper: Preparing for Sustainability Reporting And Assurance


ISSAI Implementation Handbooks

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Financial Audit
(Version 1)


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Compliance Audit
(Version 1)


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Performance Audit
(Version 1- July 2021)
(Light touch revision - Dec. 2023)


ISSAI Compliance Assessment Tools (iCATs)

Other guidance documents

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Audit of Lending and Borrowing Frameworks 2013-2017: Compendium of Audit Findings
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TAI Audit Guide