Manuals and Guidelines

Manuals and Guidelines


The International Standards of Supreme Audit Institutions (ISSAI) stating the basic prerequisites for the proper functioning and professional conduct of Supreme Audit Institutions and the fundamental principles in auditing of public entities. INTOSAI Guidance for Good Governance (INTOSAI GOV) providing guidance to public authorities on the proper administration of public funds.  Increasing SAI credibility, quality and professionalism.The benefits and values of using the ISSAIs are many and diverse, but include increased and uniform quality of audit, enhanced credibility and professionalism. In the years ahead much effort and significant amounts of time will be devoted to raising awareness of the ISSAIs in the INTOSAI community and encouraging SAIs to implement the ISSAI framework.


Civil Audit Manual


General Financial Rules


Tresury Rules and Subsidiary Rules


Government Auditing Standard


Procurement Policy