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Executive Summary:

ISSAI 5010 – Guidance for Supreme Audit Institutions (SAIs)


This document is intended to provide guidance for SAIs in promoting the establishment of better audit arrangements for international institutions and preparing SAIs for undertaking such audits.

ISSAI Category:

Level 4: Specific Auditing Guidelines - Guidelines on International Institutions

Target Group:

Heads and Audit Directors of SAIs, External Governmental Auditors, Legislative Institutions, Internal Auditors


The guideline provides a framework for the future work to improve audit arrangements and gives some useful guidance on practical matters for SAIs who are less experienced in auditing international institutions.

Scope - Content:

ISSAI 5010 points out the background, the results and the principles for best audit arrangements for international institutions, which are shown in ISSAI 5000 too.

The document is divided into three chapters:

  • Chapter 2 provides guidance on how SAIs might promote the recommended principles for best audit arrangements in international institutions.
  • Chapter 3 identifies relevant issues concerning the preparation in an SAI wishing to undertake the audit of international institutions.
  • Chapter 4 refers to the relevant auditing standards and identifies certain aspects of the audit of international institutions that may differ from audits in a national context.

Moreover, the document gives practical advice and guidance on the audit such as planning, assessment of internal control, audit evidence , analysis of financial statements, reporting, quality assurance and the assessment of audit arrangements.

Author - Committee:

Working Group on Audit of international Institutions


Approved at XVIIIth Congress of INTOSAI 2004


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