INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

pdf Audit of Public Debt Management: A Handbook for Supreme Audit Institutions (Version 1)


We are delighted to present version 1 of IDI- WGPD Audit of Public Debt Management – A Handbook for Supreme Audit Institutions. This handbook is an update on the IDI-WGPD Public Debt Audit Guidance issued in 2012. It has been developed as a global public good as per IDI’s protocol for quality assurance of GPGs, November 2019.

This version 1 is currently under quality assurance review. IDI and WGPD will publish a quality assurance statement for this product after the review.

The process for developing this version 1 adheres to level 1 requirements of IDI’s QA protocol. As per level 1 requirements, Version 0 of the handbook was published for public exposure for a period of 90 days. The table showing the disposal of comments from the stakeholders is available here.