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ISSAI 5220 – Guidelines on Best Practice for the Audit of Public/Private Finance and Concessions


ISSAI 5220 is a set of guidelines on best practice for the audit of public-private finance and concessions providing a logical framework for SAIs wishing to merit these agreements.

Категория ISSAI:

Level 4: Specific Auditing Guidelines - Guidelines on Privatisation

Целевая аудитория:

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

Руководящий принцип:

This document aims to cover all the issues potentially involved in public-private finance and concession deals. This approach typically involves public sector clients specifying goods and services they wish to purchase and, through competition, selecting private sector suppliers to provide them.

The guidelines are based on the results of the Working Group on the Audit of Privatisation firstly published in 2001 and provide an update to the version in light of experience and new developments particularly in auditing the operational phase of contracts.

Границы содержания:

The guidelines should be regarded as suggestions and advice and must be applied in the context of the country.

The Standard provides 43 guidelines grouped in six sessions relating to

  • The general approach of the SAI,
  • Scoping the project,
  • Project management,
  • Tendering,
  • The right contract and
  • The operational phase.

Each guideline has been drawn up in a format designed to bring out the reasoning and experience underlying it. To this end there are two parts of each guideline – the guideline itself and the reasons for the guideline.


INTOSAI Working Group on the Audit of Privatisations


Revised version approved at XIXth Congress of INTOSAI, Mexico 2007


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