Financial Audit ISSAI Compliance Assessment Tool (iCAT) and Guidance-Version 1

New IDI global public goods product!

IDI has been supporting Supreme Audit Institutions to develop an environment for implementing International Standards of Supreme Audit Institutions (ISSAIs) since 2012 under its 3i Programme. This year IDI has transitioned from a programme-based delivery approach to continuous workstreams based support.  There are four workstreams under its pdf Strategic Plan 2019-23 (6.83 MB) . The development and maintenance of global public goods for ISSAI implementation remains at the heart of Professional SAIs workstream. 

Financial Audit ISSAI Compliance Assessment Tool (iCAT) and Guidance is one such product, which can be used by the Supreme Audit Institutions to determine the applicable ISSAIs in their environment and assessing the ISSAI implementation needs.  IDI has developed Financial Audit iCAT and Guidance-Version 1, which is now available at the IDI Library  Prior to developing this Version-1, the draft Version-0 was exposed for ninety days encouraging comments from our valuable stakeholders. The comments disposition table indicating how those comments were processed in Version-1 can be accessed spreadsheet here (105 KB)

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


For further information about the 3i Programme, please see the webpage here.