ISSAI Executive Summaries
ISSAI 4100 – Compliance Audit Guidelines - For Audits Performed Separately from the Audit of Financial Statements
These guidelines address aspects of compliance audit in the public sector that, in many countries, is subject to very different mandates and objectives. They build upon INTOSAI's Fundamental Auditing Principles (referenced as ISSAI 100-400) and have been designed to assist public sector auditors and SAIs in applying these principles.
Level 4: General Auditing Guidelines – General Auditing Guidelines on Compliance Audit
Head and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
Compliance audit deals with the degree to which the audited entity follows rules, laws and regulations, policy, established codes or agreed upon terms, such as the terms of a contract or the terms of a funding agreement.
ISSAI 4100 deal with compliance audit as an audit type of its own or as a part of performance audit, and not when specifically performed together with an audit of financial statement.
|Scope - Content:||
The document follows the general process in carrying out compliance audits and is described in the subsequent sections:
The guideline is completed by examples illustrating the regularity and the propriety concept of compliance audits.
|Author - Committee:||
INTOSAI Compliance Audit Subcommittee
Approved at XXth Congress of INTOSAI, Johannesburg 2010
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