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ISSAI Executive Summaries

Executive Summary:

ISSAI 1265 – Communicating Deficiencies in Internal Control to Those Charged with Governance and Management


This Practice Note provides supplementary guidance on ISA 265 – Communicating Deficiencies in Internal Control

ISSAI Category:

Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit

Target Group:

Public sector external auditors


ISA 265 deals with the auditor’s responsibility to communicate appropriately to those charged with governance and management deficiencies in internal control that the auditor has identified in an audit of financial statements.

Scope - Content:

The Practice Note provides additional guidance for public sector auditors related to

  • Requirements
  • Identifying those charged with governance in the public sector
  • Determination of whether deficiencies in internal control have been identified
Author - Committee:

INTOSAI Professional Standards Committee – Financial Audit Subcommittee


Approved at XXth Congress of INTOSAI, Johannesburg 2010


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

ISA 265 is applicable to auditors of public sector entities in their role as auditors of financial statements

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