INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Financial Audit ISSAI Implementation Handbook-Version 1-English (Light touch review 2020)

IDI has been supporting Supreme Audit Institutions (SAIs) primarily in the developing countries to implement International Standards of Supreme Audit Institutions (ISSAIs) since 2012 under its 3i Programme. This year the IDI has transitioned from programme-based delivery approach to continuous workstreams based support. There are four workstreams under its Strategic Plan 2019-23. The development and maintenance of global public goods for ISSAI implementation remains at the heart of Professional SAIs workstream.

Financial Audit ISSAI Implementation Handbook is one such another product. The 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. The methodology suggested in this Handbook extensively covers the audit work to be performed and documented at an audit engagement level. Following the endorsement of INTOSAI Framework of Professional Pronouncement (IFPP) in 2019, IDI carried out the light touch review of Financial Audit ISSAI Implementation Handbook in 2020 to reflect the new numbering system of Financial Audit ISSAIs among other minor updates. The updated version of this handbook is available on  for use by our SAIs.

The translated version of this Handbook in Arabic, French and Spanish will be available soon.