ISSAI Executive Summaries
ISSAI 3100 – Performance Audit Guidelines: Key Principles
The guidelines outline a common understanding of what defines high quality work in performance auditing
Level 4: General Auditing Guidelines - General Auditing Guidelines on Performance Audit
Head and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
As performance auditing can deal with all facets of the public sector, it would not be possible or appropriate to propose common auditing standards to cover all situations. Therefore the document focuses on the strategic challenges concerned with the implementation process and the resources needed. It highlights the key features of performance auditing and its importance to SAIs, public administrations and society as a whole.
|Scope - Content:||
The document is largely based upon concepts contained in ISSAI 3000 – Implementation guidelines for Performance Auditing. It gives further details regarding the audit objective, the selection of audit topics and the audit process.
The Appendix to ISSAI 3100 consists of four main chapters:
|Author - Committee:||
Auditing Standards Committee
Approved at XXth Congress of INTOSAI, Johannesburg 2010
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