Audit of Public Debt Management – A Handbook for Supreme Audit Institutions is an IDI global public good developed as a part of the IDI programme on Auditing Lending and Borrowing Frameworks. This handbook is an update on the IDI-WGPD Public Debt Audit Guidance issued in 2012. As an IDI GPG, this product has been developed as per the requirements for Protocol for Quality Assurance of IDI’s GPGs by an international team of public debt experts, INTOSAI WGPD experts, and resource persons from different SAIs have developed this handbook. This handbook seeks to provide ‘how to’ guidance’ to public debt auditors in SAIs in conducting financial, performance, or compliance audits of the different aspects of public debt management.
This handbook will also provide inputs to the INTOSAI WGPD for Project 2.9 (Development of a GUID on Aligning and Consolidating Public Debt ISSAIs with ISSAI 100). Currently, the handbook is referenced to existing public debt audit ISSAIs at various places. These references will be updated when INTOSAI WGPD finalizes Project 2.9 and the public debt audit ISSAIs are replaced by GUID.