ISSAI Executive Summaries
ISSAI 400 – Fundamental Principles of Compliance Auditing
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.
Level 3: Fundamental Auditing Principles
Head and Audit Directors of SAIs, External Governmental Auditors
ISSAI 400 provides an overview of the nature, the elements and the principles of compliance auditing as conducted by SAIs.
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ISSAI 400 provides detailed information on the following:
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INTOSAI Harmonisation Project
Adopted by XXI INCOSAI 2013, Beijing, China
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Portuguese version (400 KB)