Audit-related documents represent the final results of Committees, Sub-committees and Task Forces (in short: INTOSAI bodies) that the INCOSAI has adopted as internationally recognised standards of external government auditing.

Working documents relate to the practice-oriented working results of INTOSAI bodies, and have unofficial character.

Audit-related documents and working documents may not be available in all official INTOSAI languages.

Specific technical inquiries should be addressed to the chairs of the respective INTOSAI bodies.