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ISSAI Executive Summaries

Executive Summary:

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.

ISSAI Category:

Level 4: General Auditing Guidelines – General Auditing Guidelines on Compliance Audit

Target Group:

Head and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors


The Compliance Audit Guidelines are written from two main perspectives:

  • ISSAI 4100 deals with compliance audit performed separately from the audit of financial statements, for example as a separate audit task or related to performance audit;
  • ISSAI 4200 deals with compliance audit related to the audit of financial statements.

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


Related Documents - Executive Summaries:

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:
Related Documents - Others:

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