ISSAI Executive Summaries
ISSAI 3000 – Standards and guidelines for performance auditing based on INTOSAI's Auditing Standards and practical experience
The purpose of the document is to:
|Level 4: General Auditing Guidelines - General Auditing Guidelines on Performance Audit|
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:
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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