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Intosai audit manuals

 

 

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In this project the Burkina Faso Court of Audit plans to develop financial audit guides and a financial audit manual in accordance with INTOSAI standards, and train staff in its use. The project is based on a capacity building needs assessment that revealed weak application of international standards and non-standardized audit methods and Regularity Audit. The Regularity Audit Manual is part of an overall process to uplift SAIs in the AFROSAI-E region to a professional standard. The manual is in accordance with the ISSAIs (1000-2999); which means full compliance with all relevant ISAs and the additional guidance set out in the INTOSAI Practice Notes to the ISAs. An AFROSAI-E ISSAI 3000 is the International Standard for Performance Auditing and should be read and understood in conjunction with ISSAI 100 and ISSAI 300. It provides the requirements for the professional practice of performance auditing followed by explanations in order to enhance the clarity and readability of the standard. INTOSAI, ISSAIs and the IDI on independence. INTOSAI-P 1. INTOSAI-P 10. Professional pronouncements. 8 Pillars of Independence. Eight pillars of independence. Legal Status. Regional Compliance Audit Manual 2020. Regional Performance Audit Manual 2020. Quality Assurance Manual. Human Resources Management Manual. The Compliance Audit Guidelines represent the fourth level (Auditing Guidelines) of the International Standards of Supreme Audit Institutions (ISSAI) Framework, where the Founding Principles constitute level 1, the Codes for SAIs the second level and the Fundamental Auditing Principles the third level (including the INTOSAI Auditing Standards). 4.

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