ISSAI Implementation Initiative

The INTOSAI Development Initiative (IDI) has been supporting Supreme Audit Institutions (SAIs) in the developing environment to implement International Standards of Supreme Audit Institutions (ISSAIs) since 2012 under its programme on ISSAI Implementation Initiative (3i Programme). The objective of the programme is ‘SAIs move towards ISSAI compliance audit practices’. One of the strategies to achieve this objective is to develop and maintain 3i Products. These mainly consist of ISSAI implementation handbooks, ISSAI Compliance Assessment Tools (iCATs) and guidance, Quality Assurance (QA) tools and guidance for financial, performance and compliance audits.

The IDI has developed Financial Audit ISSAI Implementation Handbook-Version 0, which is available on https://idi.no/elibrary/professional-sais/issai-implementation-handbooks/handbooks-english for public comments. This version replaces the earlier handbook. Feedback and comments from our stakeholders are requested no later than 20 May 2018 to the following e-mail address: This email address is being protected from spambots. You need JavaScript enabled to view it.. For this version, the IDI requests feedback in English. It will be very helpful if comments are provided in a disposition table, which can be downloaded from the above web link.
The translated version of this exposure draft in other languages will be made available soon for comments.