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Performance Audit Guidelines – Key Principles

INTOSAI’s fundamental auditing principles recognise that due to the differing approaches and structures of Supreme Audit Institutions (SAIs), not all auditing standards apply to all aspects of their work1 . Furthermore, on the basis of the terms of the audit mandate with which SAIs are empowered, any auditing standards external to the SAI cannot be prescriptive, nor have a mandatory application to the work of the SAI 2 . However, in order to promote high quality work across its members, INTOSAI advocates that each SAI should establish a policy which has regard to INTOSAI standards, and other specific professional standards,. | ISSAI 3100 The International Standards of Supreme Audit Institutions ISSAI are issued by the International Organization of Supreme Audit Institutions INTOSAI. For more information visit www.issai.org I N T O S A I Performance Audit Guidelines - Key Principles INTOSAI Professional Standards Committee PSC-SE CRETARIAT RIGSREVISIONEN LANDGREVEN 4 P.O. Box 9009 1022 COPENHAGEN K DENMARK TEL. 45 3392 8400 Fax 45 331 1 0415 E-mail INFO@RIgSREVISIONEN.Dk I N T O S A I EXPERIENTIA MUTUA II I I - MNibus pRodest INTOSAI General Secretariat - RECHNUNGSHOF Austrian Court of Audit DAMPFSCHIFFSTRASSE 2 A-1033 VIENNA AUSTRIA Tel. 43 1 711 71 Fax 43 1 718 09 69 E-MAIL intosai@rechnungshof.gv.at WORLD WIDE WEB http www.intosai.org Table of Contents 1. Introduction 1 2. Key principles of Performance Auditing 2 2.1. Definitions 2 2.2 Performance audit objective 2 2.3. Selecting audit topics 3 2.4. The audit process 3 2.4.1. Planning 3 2.4.2. Conducting the Performance Audit 5 2.4.3. Reporting 7 2.4.4. Follow-up 8 2.5. Quality control