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ISSAI Executive Summaries

Executive Summary:

ISSAI 5411 – Debt Indicators


The document presents three kinds of indicators used for studying public debt's performance and explains the distinctive feature of each indicator.

ISSAI Category:

Level 4: Specific Auditing Guidelines - Guidelines on Audit of Public Debt

Target Group:

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


The SAI's role might consist in promoting best practices in public debt management policies. Those include appropriate information generation and using indicators as the ones considered in this analysis.

Scope - Content:

The paper aims to describe and analyze the acknowledged vulnerability, sustainability and financial indicators, as well as their implementation’s scope and benefits in public debt policy's management.

Examples regarding the Mexican experience for the analysed indicators and their calculation have been included in the appendix.

Author - Committee:

INTOSAI Committee on Public Debt


Approved at XXth Congress of INTOSAI, Johannesburg 2010


Related Documents - Executive Summaries:

ISSAI 5410 – Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt

ISSAI 5420 – Public Debt Management and Fiscal Vulnerability: Potential Roles for SAIs

ISSAI 5430 – Fiscal Exposures: Implications for Debt Management and the Role for SAIs

ISSAI 5421 – Guidance on Definition and Disclosure of Public Debt

ISSAI 5422 – An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt

ISSAI 5440 – Guidance for Conducting a Public Debt Audit – The Use of Substantive Tests in Financial Audits

Related Documents - ISSAI Full Versions:
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