When planning a performance audit, it can be challenging to find good sources of best practices and criteria and to identify innovative audit methods. Our Audit News Database already contains links to audit methodology and guidance from audit offices around the world, but we've just made it easier than ever to quickly locate what you need.
We are pleased to release The Performance Audit Guidance Inventory – A Compilation of Recent Audit Guidance Documents from Around the World.
The Inventory includes documents published by legislative audit offices from around the world over the past decade. It also includes INTOSAI and our documents published over that period.
In the Inventory, auditors will find:
- best practice guides,
- discussion papers,
- checklists, and
- self-assessment tools.
These documents will help auditors find information on best practices that can prove useful when developing audit plans and selecting audit criteria.
We have listed these guidance documents under 23 different topics, in alphabetical order from asset management to risk management. Under each topic, documents are listed from the most recent to the oldest and a hyperlink is provided to access each document online.
Click here to access the Inventory.