INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Financial Audit ISSAI Compliance Assessment Tool (iCAT) and Guidance-Version 1 English (LT review 2020)

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 Compliance Assessment Tool (iCAT) and Guidance is one such product, which can be used by the Supreme Audit Institutions (SAIs) to determine the applicable ISSAIs in their environment and assessing the ISSAI implementation needs. The IDI has developed Financial Audit iCAT and Guidance-Version 1, which was published in 2018. Following the endorsement of INTOSAI Framework of Professional Pronouncement (IFPP) in 2019, IDI carried out the light touch review of Financial Audit iCAT in 2020 to reflect the new numbering system of Financial Audit ISSAIs among other minor updates. The updated version of this tool is available on for use by our SAIs.

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