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Executive Summary:

ISSAI 3100 – Performance Audit Guidelines: Key Principles


The guidelines outline a common understanding of what defines high quality work in performance auditing

ISSAI Category:

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

Target Group:

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:

  • Chapter 2 presents the key performance auditing principles and describes internal and external benefits of this type of work;
  • Chapter 3 points out the main challenges of introducing performance auditing;
  • Chapter 4 highlights the key aspects to be considered when starting performance auditing; and
  • Chapter 5 provides an outline of the principal issues for as sustainable performance auditing function.
Author - Committee:

Auditing Standards Committee


Approved at XXth Congress of INTOSAI, Johannesburg 2010


Related Documents - Executive Summaries:

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

ISSAI 4000 – Compliance Audit Guidelines – General Introduction

ISSAI 4100 – Compliance Audit Guidelines - For Audits Performed Separately from the Audit of Financial Statements

ISSAI 4200 – Compliance Audit Guidelines - Compliance Audit Related to the Audit of Financial Statements

Related Documents - ISSAI Full Versions:
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