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Executive Summary:

ISSAI 3000 – Standards and guidelines for performance auditing based on INTOSAI's Auditing Standards and practical experience


The purpose of the document is to:

  • Describe the features and principles of performance auditing
  • Assist SAI performance auditors in managing and conducting performance audits efficiently and effectively
  • Provide a basis for good performance audit practices and
  • Establish a framework for the further development of performance audit methodology and professional development

ISSAI Category:

Level 4: General Auditing Guidelines - General Auditing Guidelines on Performance Audit

Target Group:

Head and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors


The guidelines take into account relevant INTOSAI auditing standards based on generally accepted principles of performance auditing, distilled from the experience of INTOSAI members. Standardisation in performance auditing is mostly a question of what to do, rather than how to do it.

The document reflects the experience of SAIs with a long tradition and well-established standards of performance auditing. It is aimed mainly at those SAIs that are carrying out or are planning to carry out this type of auditing.

Scope - Content:

The guidelines consist of five main parts:

  • Part 1 sets out the general framework for performance auditing (What is performance auditing?)
  • Part 2 defines application of auditing principles to performance auditing (Government auditing principles applied to performance auditing)
  • Part 3 provides standards and guidance for planning performance audits (Field standards and guidance: Initiating and planning the performance audit)
  • Part 4 provides standards and guidance for conducting performance audits (Field standards and guidance: Conducting the performance audit)
  • Part 5 provides standards and guidance for presenting the audit results (Reporting standards and guidance: Presenting the performance audit)

The Appendices contain further information on how to plan and conduct performance audits. They also include information on performance auditing in relation to information technology (IT), and on conducting performance audits with an environmental perspective. Further, a framework of system-oriented approaches in performance auditing is presented.

Author - Committee:

INTOSAI Auditing Standards Committee


Approved by the Committee at its meeting in Bratislava (2003)


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