INTOSAI Development Initiative

Template disposition of comments for FA iCAT Version 0, English

The Financial Audit iCAT is an ISSAI implementation Need Assessment Tool that is intended to be used for mapping current audit practice to the requirements of ISSAIs and to ascertain the need for implementation. The iCAT contains the requirements of financial audit ISSAIs (audit engagement level) with specific reference to paragraphs of ISSAI requirements (ISSAI 2200-2810) of the INTOSAI Framework of Professional Pronouncement (IFPP). This iCAT is to be used after the SAI has mapped its audit universe in terms of three audit streams.

 This iCAT is an updated version based on light touch review carried out in 2020. The light touch review was done in accordance with IDI’s Protocol for Quality Assurance of Global Public Goods: Version 2.0.

Audit working papers - Financial Audit ISSAI Implementation Handbook-Version 1-English

EXPOSURE DRAFT

The exposure draft of the Performance Audit iCAT – Version 0 is now available for comments. The iCAT is an ISSAI Implementation Needs Assessment Tool, developed to ascertain ISSAI implementation needs of an SAI. You can download here the tool and its guidance.

Your comments on the draft tool and guidance are very much appreciated. You can use the spreadsheet attached table (14 KB) for making comments. Please send your comments by 31 March 2021 to This email address is being protected from spambots. You need JavaScript enabled to view it.

iCAT Compliance Audit
An ISSAI Implementation Needs Assessment Tool
Version 1, August 2021.

Disposition table ca iCAT version 1

Performance Audit iCAT Version 1

Disposition table PA iCAT V1