Internationale Zeitschrift

Aktuelles 2019

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

IDI has been supporting Supreme Audit Institutions (SAIs) in the developing countries to implement International Standards of Supreme Audit Institutions (ISSAIs) since 2012 under its 3i Programme. 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 is now available on for use by our SAIs.

Prior to developing this Version-1, the draft Version-0 was exposed for a period of 90 days inviting comments from our valuable stakeholders. The comments disposition table indicating how those were dealt with in Version-1 can also be accessed from the above link.

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

21 January 2019

<< back