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Исполнительное резюме::

ISSAI 5420 – Public Debt Management and Fiscal Vulnerability: Potential Roles for SAIs


The paper examines the roles that SAIs could possibly play to help reduce fiscal vulnerability of governments and make financial crisis less likely. It is argued that SAIs could promote best practices for debt management, appropriate data disclosure standards as well as sound regulatory regimes for the financial services.

Категория ISSAI:

Целевая аудитория:

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

Руководящий принцип:

The document discusses how through performance audits of debt management practices

  • SAIs may play an active role in protecting the financial condition of government by helping to ensure that sound and robust public debt practices are in place.
  • Moreover, SAIs could encourage governments to focus more on vulnerability monitoring and give high priority to risk management.

Границы содержания:

Key points of the paper are the following:

  • Easier access to capital markets and increased risks
  • Implications of recent financial crises for debt managers
  • Potential roles for SAIs by promoting good principles and practices

Appendices provide further information on following topics:

  • Recent financial crises (Appendix I)
  • Glossary on financial and operational risks (Appendix II)
  • Risk monitoring could include early warning vulnerability indicators (Appendix III)
  • Examples of recent initiatives aimed at improving data disclosure (Appendix IV)


INTOSAI Public Debt Committee


Publication by INTOSAI Public Debt Committee, February 2003


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