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ISSAI 5421 – Guidance on Definition and Disclosure of Public Debt


The document provides more information to SAIs on the definition and disclosure of public debt based on the responses to a questionnaire by the members of INTOSAI Public Debt Committee.

Категория ISSAI:

Целевая аудитория:

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

Руководящий принцип:

The document was the first outcome of INTOSAI Public Debt Committee dealing with the task to publish guidelines and other informational materials for the use by SAIs to encourage the proper reporting and sound management of public debt.

Границы содержания:

The guideline provides information referring to

  • The role of SAIs in the context of public debt auditing
  • General guidance on definition
  • General guidance on disclosure
  • The medium for disclosure


INTOSAI Committee on Public Debt


Approved at XVth Congress of INTOSAI, Cairo 1995


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