Supporting effective, accountable and inclusive Supreme Audit Institutions
IDI staff comes from a wide variety of backgrounds and experiences. Meet the exceptional people that make IDI what it is. And if you'd like to join us, take a look at our current vacancies.
IDI produces Global Public Goods on a variety of topics relevant to the work of SAIs. These publications follow a strict protocol of quality assurance and are freely available to all.
IDI's latest handbook provides a step-by-step, user friendly guide for strategic management in supreme audit institutions. Read it here.
Featured Publication
A joint paper on how SAIs can development partners can effectively respond to COVID-19 with lessons from previous crises
A guidance note exploring the implications of the unfolding COVID-19 pandemic from the perspective of the strategic management of SAIs.
IDI shares its results in annual Performance and Accountability Reports (PARs)
IDI's support improves the capacity of SAIs, allowing them to deliver more value to citizens.
Learn how our work positively impacts people around the world in our Success Stories series.
Showing documents tagged with GPG-3i-Hanbooks. Show all
Published on 26 April 2018 Tagged in GPG-3i-Hanbooks 3176 downloads
Expected date of availability of Version 1: 31 May 2019
Published on 02 August 2018 Tagged in GPG-3i-Hanbooks 5480 downloads
The exposure period for Version 0 is complete. Version 1 is now under development. The expected date of availability of Version 1 is December 2019.
Published on 06 October 2018 Tagged in GPG-3i-Hanbooks 2722 downloads
Published on 06 October 2018 Tagged in GPG-3i-Hanbooks 4317 downloads
Published on 14 October 2018 Tagged in GPG-3i-Hanbooks 3638 downloads
Published on 29 April 2019 Tagged in GPG-3i-Hanbooks 1561 downloads
ISSAI de Auditoría financiera - Manual de implementación – Versión 1 (Español)
El Manual de la IDI de implementación de las ISSAI es una metodología de auditoría que contiene explicaciones del proceso de auditoría financiera de las ISSAI, así como plantillas de papeles de trabajo de auditoría, que están diseñadas para facilitar la aplicación de las ISSAI en la práctica. Este Manual puede ser utilizado y adaptado por las EFS que adoptaron las ISSAI de auditoría financiera en el nivel 4 como sus normas de auditoría obligatorias para auditar los estados financieros. La metodología sugerida en este manual abarca ampliamente el trabajo de auditoría a realizar y documentar, a nivel de una auditoría. La IDI ha seguido su Protocolo de Aseguramiento de la Calidad para sus Bienes Públicos Globales para desarrollar la Versión 1 de este Manual. En el desarrollo y finalización de esta versión, fueron debidamente considerados los comentarios recibidos en el proyecto de manual - Versión 0, que estuvo expuesto por un periodo de 90 días.
Published on 29 April 2019 Tagged in GPG-3i-Hanbooks 751 downloads
Manuel de Mise en Œuvre des ISSAI en Audit Financier-Version 1 (Français)
Le Manuel de Mise en Œuvre des ISSAI en Audit Financier est un outil méthodologique d’audit qui explique le processus d’audit financier basé sur les ISSAI, et comprend des modèles de documents de travail conçus pour faciliter la mise en œuvre des ISSAI. Ce Manuel peut être utilisé et adapté par les ISC qui ont adopté les ISSAI en audit financier du niveau 4 comme normes faisant autorité pour l’audit des états financiers. La méthodologie suggérée dans ce Manuel couvre abondement les travaux d’audit à réaliser et à documenter dans le cadre d’une mission d’audit. L’IDI a suivi son Protocole d’Assurance Qualité des Biens Publics Mondiaux pour développer la Version 1 de ce Manuel. Dans l’élaboration de cette version, l’IDI a pris en compte les commentaires formulés sur la Version 0, qui a été exposée pour une période de 90 jours.
Published on 28 May 2019 Tagged in GPG-3i-Hanbooks 1310 downloads
Published on 30 October 2020 Tagged in GPG-3i-Hanbooks 133 downloads
Published on 10 December 2020 Tagged in GPG-3i-Hanbooks 349 downloads
The IDI’s ISSAI Implementation Handbook is an audit methodology that contains explanations of the ISSAI financial audit process as well as audit working paper templates, that are designed to facilitate the application of ISSAIs in practice. This Handbook may be used and adapted by SAIs who adopted financial audit ISSAIs as authoritative auditing standards for auditing the financial statements. The methodology suggested in this handbook extensively covers the audit work to be performed and documented at an audit engagement level. The suggested financial audit working paper templates included in the Handbook are made available here for ease of use. In developing and finalising version 1 of this handbook, we have duly considered the comments received on exposure draft Version 0, which was exposed for a period of 90 days. The table showing the disposal of comments from the stakeholders is available here.
This handbook 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.
