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.
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
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.
The document sets out 40 guidelines in eight sections corresponding to the areas of concern of INTOSAI members. They are:
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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