INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Financial Audit ISSAI Implementation Handbook

Financial Audit ISSAI Implementation Handbook

After receiving comments from stakeholders on the IDI’s Financial Audit ISSAI Implementation Handbook-Version 0 (English, Arabic, French and Spanish), which was exposed for a period of three months, the IDI embarked upon finalising this draft as Version 1. The IDI collaborated with the INTOSAI Financial Audit and Accounting Sub-committee (FAAS) to finalise Version 1 of the handbook. A week-long meeting from 1-6 July 2018 was held in Abu Dhabi, which was hosted by the State Audit Institution (SAI) of UAE to finalise this product. 

SAI UAE is the Chair of the FAAS. This initiative was the first major collaboration between the IDI and the FAAS to support the implementation of financial audit ISSAIs in SAIs, especially in the developing environments. IDI and FAAS will enter a long-term Memorandum of Understanding (MoU) to establish a cooperation to support each other on the implementation of financial audit ISSAIs in SAIs.


Upon completing the due process of IDI’s protocol for Quality Assurance of Global Public Goods, the Financial Audit ISSAI Implementation Handbook-Version 1 (English, Spanish, Arabic and French) will be published by December 2018.
The IDI has engaged a pool of resources persons from different INTOSAI regions to develop this handbook, which was reviewed by a group of financial audit experts. 

This workshop was part of the ISSAI Implementation Initiative. Programme. To learn more about this programme visit our programme page here.