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ISSAI Executive Summaries

Executive Summary:

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


The document is the result of integrating all efforts that have been made into a comprehensive audit procedure that summarizes and links all previous outcomes so as to define the terms of reference for a performance audit of public debt by SAIs.

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 document is a revision of the terms of reference for public debt performance based on contributions by participating SAIs

Scope - Content:

The guideline is divided into six different lines of work:

  • Conceptual, normative and legal framework
  • Reference terms for debt management
  • Reference terms to assess debt vulnerability and sustainability
  • Behaviour of the actors
  • Accountability
Author - Committee:

INTOSAI Committee on Public Debt


Approved at XIXth Congress of INTOSAI, Mexico 2007


Related Documents - Executive Summaries:

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

ISSAI 5411 – Debt Indicators

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

ISSAI 5421 – Guidance on Definition and Disclosure of Public Debt

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

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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