Archive IDI Financial Audit iCAT Version 1 English (LT review 2020)
Tagged in GPG-3i-iCATs 2759 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.