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ISSAI Executive Summaries

Executive Summary:

ISSAI 100 – Fundamental Principles of Public Sector Auditing


ISSAI 100 sets out fundamental principles that can be used by all SAIs, regardless of their tasks and mandate.

ISSAI 100 establishes important linkages with the goals and institutional rule of level 1 and level 2, defines the common elements of public sector auditing and provides procedural principles for auditing on an engagement level thus contributing to the consistency of the ISSAI Framework as a whole.

ISSAI 100 also defines the authority of the ISSAIs for the first time within the Framework and explains how the principles can be used to develop authoritative standards and how auditors can refer to them.

ISSAI Category:

Level 3: Fundamental Auditing Principles

Target Group:

Head and Audit Directors of SAIs, External Governmental Auditors


100 defines public sector auditing and its elements and sets out its fundamental principles, both general and related to different phases of the audit process.

Scope - Content:

ISSAI 100 presents a definition of public sector auditing and provides the essential concepts, elements and principles that apply to all public sector audits; ISSAI 100 sets out the elements of public sector auditing as well as the principles that apply to public sector auditing, both the general principles related to an audit, and the principles related to the different phases of the audit process. In this way ISSAI 100 also provides the basis for the specific principles and concepts that are contained in ISSAIs 200, 300 and 400 on financial, performance and compliance auditing.

Author - Committee:

INTOSAI  Harmonisation Project


Adopted by XXI INCOSAI 2013, Beijing, China


Related Documents - Executive Summaries:

ISSAI 10 – The Mexico Declaration on SAI Independence

ISSAI 12 – The Value and Benefits of Supreme Audit Institutions – making a difference to the lives of citizens

ISSAI 20 – Principles of transparency and accountability

ISSAI 30 – Code of Ethics

ISSAI 40 – Quality Control for SAIs

ISSAI 200 – Fundamental Principles of Financial Auditing

ISSAI 300 – Fundamental Principles of Performance Auditing

ISSAI 400 – Fundamental Principles of Compliance Auditing

Related Documents - ISSAI Full Versions:
Related Documents - Others:

Portuguese version (700 KB)

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