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ISSAI Executive Summaries

Executive Summary:

ISSAI 400 – Fundamental Principles of Compliance Auditing

Purpose:

ISSAI 400 provides an overview of the nature, the elements and the principles of compliance auditing as conducted by SAIs and thus defines and expresses INTOSAI’s recognition of the principles for auditing of compliance with authorities (laws and regulations and principles of sound public sector financial management and conduct of public sector officials). It constitutes the basis for compliance auditing in accordance with the ISSAIs.

ISSAI Category:

Level 3: Fundamental Auditing Principles

Target Group:

Head and Audit Directors of SAIs, External Governmental Auditors

Principle:

ISSAI 400 provides an overview of the nature, the elements and the principles of compliance auditing as conducted by SAIs.

Scope - Content:

ISSAI 400 provides detailed information on the following:

  • The purpose and authority of the ISSAIs on compliance auditing
  • The compliance auditing framework and the different ways in which audits are conducted
  • The elements of compliance auditing
  • The principles of compliance auditing
Author - Committee:

INTOSAI Harmonisation Project

Status:

Adopted by XXI INCOSAI 2013, Beijing, China

Download:

http://www.issai.org/en_us/site-issai/issai-framework/3-fundamental-auditing-priciples.htm

Related Documents - Executive Summaries:

ISSAI 100 – Fundamental Principles of Public Sector Auditing

ISSAI 4000 – Compliance Audit Guidelines – General Introduction

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

Portuguese version (400 KB)


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