Financial Audit ISSAI Implementation Handbook - Version 1

This new IDI global public goods product is designed to facilitate the application of ISSAIs in practice. 

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 IDI transitioned from a 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. This 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. Version 1 of this Handbook is now available in the IDI Library. Prior to developing this Version-1, the draft Version-0 was exposed for a period of 90 days inviting comments from our valuable stakeholders. The comments disposition table indicating how those comments were processed in Version-1 can be accessed  spreadsheet here (104 KB) .

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


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