INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

iCATs English

iCATs English

The iCAT tool is to assist SAIs in mapping their current audit practices to ISSAI requirements, so that they can identify their needs for ISSAI implementation. These are draft version 2.0 of the iCATs. The three iCATs packages contain the iCAT tools and the guidance material to conduct the iCAT. You can download the three iCATs on Financial, Compliance and Performance Audit here.

Documents

spreadsheet Template disposition of comments for FA iCAT Version 0, English

1308 downloads

Template disposition of comments for FA iCAT Version 0, English

spreadsheet Table disposal of comments for FINANCIAL AUDIT iCAT - VERSION 1

Tagged in GPG-3i-iCATs 1169 downloads

archive IDI Financial Audit iCAT Version 1 English (LT review 2020)

Tagged in GPG-3i-iCATs 1419 downloads

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.

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

837 downloads

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

archive Performance Audit iCAT – Version 0

812 downloads

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.

spreadsheet Performance Audit iCAT – Version 0 - comments table

530 downloads

document Compliance Audit iCAT V1

457 downloads

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

 

spreadsheet 210113 disposition table ca icat version 1

328 downloads

Disposition table ca iCAT version 1

pdf Performance Audit iCAT - English. Version 1

539 downloads

Performance Audit iCAT Version 1

spreadsheet Disposition table PA iCAT V1

328 downloads

Disposition table PA iCAT V1