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ISSAI Executive Summaries

Executive Summary:

ISSAI 5421 – Guidance on Definition and Disclosure of Public Debt


The document provides more information to SAIs on the definition and disclosure of public debt based on the responses to a questionnaire by the members of INTOSAI Public Debt Committee.

ISSAI Category:

Target Group:

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


The document was the first outcome of INTOSAI Public Debt Committee dealing with the task to publish guidelines and other informational materials for the use by SAIs to encourage the proper reporting and sound management of public debt.

Scope - Content:

The guideline provides information referring to

  • The role of SAIs in the context of public debt auditing
  • General guidance on definition
  • General guidance on disclosure
  • The medium for disclosure

Author - Committee:

INTOSAI Committee on Public Debt


Approved at XVth Congress of INTOSAI, Cairo 1995


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