INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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Professional SAIs work stream library

ISSAI Implementation Handbooks

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Compliance Audit (Version 0)

(Version 1 to be finalized soon)

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Performance Audit (Version 1- August 2021)

(Click on the cover page)

ISSAI Compliance Assessment Tools (iCATs)

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Compliance Audit iCAT (Version 1)


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Performance Audit iCAT (Version 0)

(Version 1 to be finalized soon)

Other guidance documents

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Audit of Lending and Borrowing Frameworks 2013-2017: Compendium of Audit Findings
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TAI Audit Guide