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ISSAI Executive Summaries

Executive Summary:

ISSAI 300 – Fundamental Principles of Performance Auditing


ISSAI 300 provides the framework, the general principles and an overview of the nature and the elements for performance audits. It can be used as a basis on which to develop standards, or as a basis on which to adopt consistent national standards, or as a basis for adoption of the Performance Audit Guidelines as the authoritative standards.

ISSAI Category:

Level 3: Fundamental Auditing Principles

Target Group:

Head and Audit Directors of SAIs, External Governmental Auditors


ISSAI 300 defines and expresses INTOSAI’s recognition of the principles for the auditing of economy, efficiency and effectiveness. It constitutes the basis for performance audit standards in accordance to the ISSAIs.

Scope - Content:

ISSAI 300 – Fundamental Principles of Performance Auditing consists of three sections:

a) Framework for performance auditing and for reference to the relevant ISSAIs;

b) Elements of Performance Auditing;

c) Principles for Performance Auditing;

c.1) General principles;

c.2) Principles related to the audit process (Planning, Conducting, Reporting, Follow-up).

Author - Committee:

INTOSAI Harmonisation Project


Adopted by XXI INCOSAI 2013, Beijing, China


Related Documents - Executive Summaries:

ISSAI 100 – Fundamental Principles of Public Sector Auditing

ISSAI 3000 – Standards and guidelines for performance auditing based on INTOSAI's Auditing Standards and practical experience

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

Portuguese version (450 KB)

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