INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

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Professional SAIs work stream library

Executive Summary of Joint ACCA, IDI and IFAC paper
Preparing for Sustainability Reporting and Assurance


ISSAI Implementation Handbooks

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Financial Audit (Version 1)


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Compliance Audit (Version 1)


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Performance Audit
(Version 1- August 2021)


ISSAI Compliance Assessment Tools (iCATs)

Other guidance documents

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Audit of Lending and Borrowing Frameworks 2013-2017: Compendium of Audit Findings
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TAI Audit Guide