INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions


IDI Performance Audit ISSAI Implementation Handbook

We are delighted to present to you Version 1 of IDI Performance Audit ISSAI Implementation Handbook.

Developed through a collaborative process, the Handbook aims at providing guidance and presenting one of the possible ways in which you can implement Performance Audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs).

The Handbook contains explanations of the ISSAI performance audit process and audit working-paper templates designed to facilitate the application of ISSAIs in practice.

The Handbook was developed from the auditor’s perspective. It may be used and adapted by all public-sector performance auditors. The methodology suggested covers the audit work to be performed and documented at an audit engagement level. The Handbook may also be used by organisations supporting SAIs in developing audit methodology for performance audit.

We sincerely hope that you find the Handbook useful for your work.