INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Exposure draft of the Performance Audit ISSAI Implementation Handbook 

The exposure draft of the Performance Audit ISSAI Implementation Handbook – Version 0 is now available for comments.

The handbook contains explanations of the ISSAI performance audit process as well as audit working paper templates, that are designed to facilitate the application of performance audit ISSAIs in practice.

You can download the pdf PA ISSAI Implementation Handbook (21.39 MB) .

Your comments on the draft handbook are very much appreciated. You can use spreadsheet attached table (9 KB) for making comments. Please send your comments by 28 October 2020, to This email address is being protected from spambots. You need JavaScript enabled to view it..  

Thank you very much for your cooperation.