Audit of Public Debt Management: A Handbook for Supreme Audit Institutions is an IDI-WGPD global public good (GPG). 

This handbook is an update on the IDI-WGPD Public Debt Audit Guidance issued in 2012. It provides detailed ‘how to’ guidance to public debt auditors in SAIs in conducting financial, performance or compliance audits of the different aspects of public debt management.

The table showing the disposal of comments from the stakeholders is available here.

As an IDI GPG, this product has been developed as per the requirements of the Protocol for Quality Assurance of IDI’s Global Public Goods: Version 2.0.

Chapters
Download individual chapters of the handbook

• Chapter 1: Introduction to Public Debt Management and the Related Audit Approach
• Chapter 2: Auditing the Legal Framework for Public Debt Management
• Chapter 3: Auditing Institutional and Organisational Arrangements for Public Debt Management
• Chapter 4: Auditing Debt Management Strategy Development
• Chapter 5: Auditing Borrowing Activities
• Chapter 6: Auditing Public Debt Service Activities
• Chapter 7: Auditing Debt Reporting
• Chapter 8: Auditing On-lending Activities
• Chapter 9: Auditing Public Debt Management Information Systems