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Executive Summary:

ISSAI 5600 – Peer Review Guideline


The guide focuses on the reflections SAIs engaging in a peer review may wish to make and the steps that may be useful when planning a peer review. To make the guide user-friendly, good practice examples taken from former SAI peer reviews have been included.

ISSAI Category:

Level 4: Specific Auditing Guidelines - Guidelines on Peer Reviews

Target Group:

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


The guide is not designed to cover all types and areas of peer reviews. However it is designed to highlight the principles and differing options that may be followed when engaging in such a type of work.

The guide is a living document reflecting latest developments and progress made in the field of peer reviews. It is periodically reviewed and new editions will be published.

Scope - Content:

The guideline provides information related to

  • Nature of peer reviews and initial considerations
  • Peer review agreement (MoU)
  • Preparation and conduct
  • Follow-up and Evaluation

The guide is supplemented by a peer review checklist that suggests potential contents and subjects of a peer review.

Author - Committee:

Sub-Committee 3 of the Capacity Building Committee


Approved at XXth Congress of INTOSAI, Johannesburg 2010


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