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ISSAI 5240 – Guideline on Best Practice for the Audit of Risk in Public/Private Partnership (PPP)


These guidelines identify key risks facing both the state and the SAI in auditing PPPs and how they can be managed. A range of examples from the work of member SAIs supports the guidelines.

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:

The common factor in all PPP-models is that the state delegates elements of control over service delivery to a private sector entity. This delegation entails risks, both to the quality of service and to the state’s investment.

Given the many types of PPP that are emerging, the guidelines cannot deal with every risk that may arise. The guidelines therefore take a practical approach, outlining how risks can be managed with illustrations drawn from the experiences of Group members.

Границы содержания:

The guidelines are set up in two parts. Part I deals with the key risks and their management facing the state:

  • Clarity about partnership objectives
  • Negotiating an appropriate partnership
  • Protecting the state's interests as a minority shareholder
  • Monitoring the state's interests in the partnership
  • The State's exposure in the event of difficulties.

Part II refers to the risks facing the SAI auditing PPPs:

  • Examining the process and the results
  • Identifying worthwhile lessons
  • Following up their work.

The annex of the document provides illustrations of risk and good practice in managing risks based on examples from the work of member SAIs.


INTOSAI Working Group on the Audit of Privatisation


Approved at XVIIIth Congress of INTOSAI, Budapest 2004


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