The INTOSAI Subcommittee on Internal Control Standards (ICS) has developed a draft guidance on Auditing Internal Controls. The document, whose nature is not mandatory, provides Supreme Audit Institutions and auditors with an understanding of key internal control concepts, with an aim to use them in auditing.

The draft is now open for your comment. It has been published as an online document, but there is an option to download a pdf and MSWord versions, where paragraphs have been numbered to make commenting easier:

A web version: https://ics-intosai.nik.gov.pl/auditIC/guid_ICS-AuditingIC_index_en.html

A pdf version: https://ics-intosai.nik.gov.pl/auditIC/pdf/guid_ICS-AuditingIC_DRAFT_en.pdf

A word version: https://ics-intosai.nik.gov.pl/auditIC/pdf/guid_ICS-AuditingIC_DRAFT_en.docx

Respondents are asked to submit their comments on the draft by 2 October 2025 to: ics@nik.gov.pl.