ISSAI Executive Summaries
ISSAI 4200 – Compliance Audit Guidelines - Compliance Audit Related to the Audit of Financial Statements
These guidelines concern situations where compliance audit is performed together with an audit of financial statements. They build upon INTOSAI's Fundamental Auditing Principles (ISSAI 100–400) and have been designed to assist public sector auditors and SAIs in applying these principles. These guidelines supplement INTOSAI's Financial Audit Guidelines (ISSAI 1000-2999).
|Level 4: General Auditing Guidelines – General Auditing Guidelines on Compliance Audit|
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
When performed in connection with an audit of financial statements, the subject matter of a compliance audit is generally decisions and financial management in relation to the use of appropriated funds and the execution of the budget. Such a compliance audit comprises
Scope - Content:
The document follows the general process in carrying out compliance audits and is described in the subsequent sections:
The guideline is completed by examples illustrating the regularity and the propriety concept of compliance audits.
Author - Committee:
INTOSAI Professional Standards Committee
Approved at XXth Congress of INTOSAI, Johannesburg 2010
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