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ISSAI 5210 – Guidelines on Best Practice for the Audit of Privatisations


ISSAI 5210 is a set of recommendations on best practice for the audit of privatisation, identifying eight areas of particular concern for INTOSAI members.

Категория ISSAI:

Целевая аудитория:

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

Руководящий принцип:

The document distils experiences of privatisation in a variety of economies at all stages of development. The guidelines set out why the state auditor needs to examine and report on these sales and provides practical advice how to do it.

The guidelines are not laws or procedures, which every SAI should apply in their entirety in studying every sale. They are subject to further development and refinement in the light of experience and may be used as a checklist, part of the process of encouraging and formulating a professional approach in a complex area of audit.

Границы содержания:

The document sets out 40 guidelines in eight sections corresponding to the areas of concern of INTOSAI members. They are:

  • Section 1 deals with the skills required by the SAI to carry out privatisation audits.
  • Section 2 consists of ten guidelines covering important questions, which are likely to arise whatever the privatisation method employed and issues relating to the valuation of the business.
  • Sections 3 to 7 consist of 25 guidelines relating to specific issues, which the SAI is likely to need to address and depending on the sale method used by the vendor.
  • Section 8 consists of three guidelines relating to the audit of the costs incurred by the vendor.

Each guideline has been drawn up to a format designing to bring out the reasoning and experience underlying it.


INTOSAI Working Group on the Audit of Privatisation


Approved at XVIth Congress of INTOSAI, Montevideo 1998


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