Intosai standards performance audit manual

The Performance Audit Subcommittee (PAS) was created by the Professional Standards Committee (PSC) in September 2005. The establishment of the Subcommittee was approved by the INTOSAI Governing Board at their 54th meeting, 1011 November 2005. Audit Institutions (INTOSAI), and the Asian Organisation of Supreme Audit Institutions (ASOSAI) for sharing their materials.

PASAI hopes that its members will use this manual to enhance performance audit in their ISSAI 3000 The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI.

For more information visit www. issai. org Standards and guidelines for performance auditing based on INTOSAIs Brazilian Court of Audit. Performance audit manual Brazilian Court of Audit. aligned with the auditing standards adopted by the International Organization of Supreme Audit Institutions INTOSAI.

2 The definition of performance auditing used in this manual is based on the Intosai Guidelines for performance auditing Implementation Level 4: Auditing Guidelines.

General auditing guidelines. Guidelines on specific subjects; Standards for Performance Auditing. Endorsed 2016. To be reviewed at least every five years. Fundamental auditing priciples 4.

Auditing guidelines INTOSAI Guidance for Good Governance; ISSAI 3000 The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit www. issai. org I N T O S A I Standards and guidelines for performance auditing based on INTOSAIs Auditing Standards Target Group: Head and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors.

Principle: The guidelines take into account relevant INTOSAI auditing standards based on generally accepted principles of performance auditing, distilled from the experience of INTOSAI members.

1. 1 What is performance auditing according to INTOSAI? 11 Performance Audit Standards Intosai standards performance audit manual members and regional working groups equally well in all these situations.

In performance auditing it is not possible to produce a cookbook type of manual that can universally be followed for good results.



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