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Exposure drafts

GUID 4900 and GUID 5330

The INTOSAI Professional Standards Committee has published the following two new exposure drafts in the process of developing new INTOSAI Pronouncements:

Provide Guidance on Compliance Auditing: GUID 4900 – Guidance on Authorities and Criteria to be considered while examining the regularity and propriety aspects in Compliance Audit (ref. old ISSAI 4100), direct link: and

Consolidating and aligning the audit of disaster related aid with ISSAI 100: Guidance on Audit of Disaster Management (to be numbered as GUID 5330), direct link:

These documents will remain open for comments until 27 August 2020.

In general,  all exposure drafts for INTOSAI Pronouncements can be found under:  

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