INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions


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.

Download individual chapters of the handbook