ISSAI Executive Summaries
ISSAI 4000 – Compliance Audit Guidelines – General Introduction
The Compliance Audit Guidelines represent the fourth level of the ISSAI Framework. They have been developed to assist SAIs in applying the INTOSAI Auditing Standards, particularly in their work on reporting on compliance.
For compliance audits performed together with the audit of financial statements, the Compliance Audit Guidelines supplement the INTOSAI Financial Audit Guidelines (ISSAI 1000 – 2999) are applying.
Level 4: General Auditing Guidelines – General Auditing Guidelines on Compliance Audit
Head and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
The Compliance Audit Guidelines are written from two main perspectives:
The two ISSAIs are written as consistent, stand-alone documents.
|Scope - Content:||
The document explains the authority of the guidelines and it shows the diversity in organizing and reporting on compliance audit and the relationship to other auditing standards.
|Author - Committee:||
INTOSAI Compliance Audit Subcommittee
Approved at XXth Congress of INTOSAI, Johannesburg 2010
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