INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Professional SAIs

Financial Audit ISSAI Implementation Handbook-Version 1-English (Light touch review 2020)

IDI has been supporting Supreme Audit Institutions (SAIs) primarily in the developing countries to implement International Standards of Supreme Audit Institutions (ISSAIs) since 2012 under its 3i Programme. This year the IDI has transitioned from programme-based delivery approach to continuous workstreams based support. There are four workstreams under its Strategic Plan 2019-23. The development and maintenance of global public goods for ISSAI implementation remains at the heart of Professional SAIs workstream.

Financial Audit ISSAI Implementation Handbook is one such another product. The Handbook is an audit methodology that contains explanations of the ISSAI financial audit process as well as audit working paper templates, that are designed to facilitate the application of ISSAIs in practice. The methodology suggested in this Handbook extensively covers the audit work to be performed and documented at an audit engagement level. Following the endorsement of INTOSAI Framework of Professional Pronouncement (IFPP) in 2019, IDI carried out the light touch review of Financial Audit ISSAI Implementation Handbook in 2020 to reflect the new numbering system of Financial Audit ISSAIs among other minor updates. The updated version of this handbook is available on https://idi.no/elibrary/professional-sais/issai-implementation-handbooks/handbooks-english/1118-financial-audit-issai-implementation-handbook-version-1-english-light-touch-review-2020/file  for use by our SAIs.

The translated version of this Handbook in Arabic, French and Spanish will be available soon.

Financial Audit ISSAI Compliance Assessment Tool (iCAT) and Guidance-Version 1 English (LT review 2020)

IDI has been supporting Supreme Audit Institutions (SAIs) in the developing countries to implement International Standards of Supreme Audit Institutions (ISSAIs) since 2012 under its 3i Programme.

Exposure draft of the Performance Audit ISSAI Implementation Handbook 

Exposure draft of the Performance Audit ISSAI Implementation Handbook 

Joining forces for ISSAI compliant Financial Statements of Government Audit in SAI Tuvalu

A Memorandum of Understanding between SAI Tuvalu, PASAI and IDI

Estonia continues support for IDI’s SAI Young Leaders Initiative (SYL)

The National Audit Office of Estonia (NAO) signed a new agreement with the INTOSAI Development Initiative (IDI) for continued support to IDI’s Young Leaders Initiative in Supreme Audit Institutions (SAI).

OLACEFS Quality Assurance Review Panel meeting

Discover the purpose of this QA meeting.

IDI's Professional Education for SAI Auditors

What is the latest on IDIs support for SAIs towards ISSAI implementation and professionalization?

ISSAI Performance Audit Handbook Meeting

A team of resource persons from SAI EUA, SAI UK and the PAS Chair is working with IDI to update the IDI Performance Audit Handbook.

العنوان: الدليل الإرشادي حول تطبيق المعايير الدولية للأجهزة العليا للرقابة المتعلقة بالرقابة المالية

العنوان: الدليل الإرشادي حول تطبيق المعايير الدولية للأجهزة العليا للرقابة المتعلقة بالرقابة المالية

Request for Proposals

IDI invites bids for the contract to develop and deliver emotional intelligence and coaching skills education.

SAI Young Leaders update

Find out the latest developments in this programme which aims to produce 'Changed SAI Young Leaders contributing to positive change in SAIs'.