EXPOSURE DRAFT: Financial Audit ISSAI Compliance Assessment Tool (iCAT) and Guidance-Version 0 for comments
The INTOSAI Development Initiative (IDI) has been supporting Supreme Audit Institutions (SAIs) in the developing environment to implement International Standards of Supreme Audit Institutions (ISSAIs) since 2012 under its programme on ISSAI Implementation Initiative (3i Programme). The objective of the programme is "SAIs move towards ISSAI compliant audit practices". One of the strategies to achieve this objective is to develop and maintain 3i Products. These mainly consist of ISSAI implementation handbooks, ISSAI Compliance Assessment Tools (iCATs) and guidance, Quality Assurance (QA) tools and guidance for financial, performance and compliance audits.
The IDI has developed a new Financial Audit ISSAI Compliance Assessment Tool (iCAT) and Guidance -Version 0, which is now available for public comments. This version replaces the earlier Tool and Guidance. Feedback and comments from our stakeholders are requested by 31 July 2018 to the following e-mail address: ktenzin(AT)idi.no. For this version, the IDI requests comments in English. It will be very helpful if comments are provided in a disposition table, which can be downloaded from the above web link.
The translated version of this exposure draft in other languages will be made available very soon for comments.
|14 May 2018|