African Organisation of English-speaking Supreme Audit Institutions

ISSAI 3100 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 SAI2. 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, which should be followed in carrying out various types of work that the organisation conducts. This audit guideline of key principles outlines a common understanding of what defines high quality work in performance auditing