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ISSAI 5411 – Debt Indicators


The document presents three kinds of indicators used for studying public debt's performance and explains the distinctive feature of each indicator.

Категория ISSAI:

Целевая аудитория:

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

Руководящий принцип:

The SAI's role might consist in promoting best practices in public debt management policies. Those include appropriate information generation and using indicators as the ones considered in this analysis.

Границы содержания:

The paper aims to describe and analyze the acknowledged vulnerability, sustainability and financial indicators, as well as their implementation’s scope and benefits in public debt policy's management.

Examples regarding the Mexican experience for the analysed indicators and their calculation have been included in the appendix.


INTOSAI Committee on Public Debt


Approved at XXth Congress of INTOSAI, Johannesburg 2010


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