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Professional pronouncements

HomeProfessional pronouncements

INTOSAI – P – 1 – Lima Declaration updated: 7. 3. 2023

INTOSAI – P 10 – Mexico Declaration updated: 7. 3. 2023

INTOSAI – P – 12 – Values and Benefits of Supreme Audit Institutions – Making a Difference in the Lives of Citizens updated: 7. 3. 2023

INTOSAI – P – 20 – Principles of Transparency and Accountability updated: 7. 3. 2023

ISSAI – 130 – Code of Ethics updated: 20. 12. 2022

ISSAI – 140 – Quality Control for Supreme Audit Institutions updated: 20. 12. 2022

ISSAI – 150 – Auditor Competency updated: 7. 3. 2023

ISSAI – 100 – Fundamental Principles of Public Sector Auditing updated: 20. 12. 2022

ISSAI – 200 – Principles of Financial Auditing updated: 7. 3. 2023

ISSAI – 300 – Principles of Performance Auditing updated: 20. 12. 2022

ISSAI – 400 – Principles of Compliance Auditing updated: 20. 12. 2022

GUID – 1900 – Guidelines for Peer Review updated: 16. 5. 2024

GUID – 1950 – Guidelines on Developing a Competency Framework for Auditors updated: 16. 5. 2024

GUID – 1951 – Guidelines for Developing Auditor Career Paths updated: 7. 3. 2023

ISSAI – 2000 – Application of Financial Audit Standards updated: 7. 3. 2023

ISSAI – 2900 – Guidelines for Financial Audit Standards updated: 7. 3. 2023

ISSAI – 3000 – Performance Audit Standard updated: 20. 12. 2022

GUID – 3910 – Fundamental Terms in Performance Auditing updated: 20. 12. 2022

GUID – 3920 – Performance Audit Process updated: 20. 12. 2022

GUID – 4900 – Guidelines on Authorities and Criteria to Consider in Compliance Audit updated: 7. 3. 2023

GUID – 5100 – Guidelines for Auditing Information Systems updated: 7. 3. 2023

GUID – 5202 – Sustainable Development: The Role of Supreme Audit Institutions updated: 16. 5. 2024

GUID – 5203 – Cooperation in International Environmental Audits updated: 16. 5. 2024

GUID – 5260 – Public Asset Management updated: 7. 3. 2023

GUID – 5270 – Guidelines for Auditing Corruption Prevention updated: 20. 12. 2022

GUID – 5280 – Guidelines for Public Procurement Auditing updated: 16. 5. 2024

GUID – 5320 – Guidelines for Auditing the Performance of Privatization updated: 7. 3. 2023

GUID – 5330 – Guidelines for Disaster Risk Management Audits updated: 16. 5. 2024

GUID – 9020 – Evaluation of Public Policies updated: 16. 5. 2024

GUID – 9030 – Good Practices for the Independence of Supreme Audit Institutions updated: 20. 12. 2022

GUID – 9040 – Good Practices for Transparency in Supreme Audit Institutions updated: 20. 12. 2022

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