Compliance Audit Subcommittee

Provide Guidance on Compliance Auditing

Working title: Guidance on authorities to be considered while examining the regularity and propriety aspects in compliance audit (ref. old ISSAI 4100)

While the guidance will consider the issues for compliance audit, including preconditions of performing a compliance audit, the guidance will focus on assessment of compliance with criteria relating to regularity and propriety in conducting compliance audit in the context of different mandates of Supreme Audit Institutions and forming a conclusion/opinion.


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