INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Handbook on Audit of Public Debt Management

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.

Feedback and comments from our stakeholders are requested no later than 11 July 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 comments 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 very soon for comments.