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Performance Audit ISSAI Implementation Handbook

Request for comments on the Exposure Draft of the Performance Audit ISSAI Implementation Handbook – Version 0

The INTOSAI Development Initiative (IDI) has developed a new Performance Audit ISSAI Implementation Handbook (Exposure draft Version 0).

The handbook contains explanations of the ISSAI performance audit process as well as audit working paper templates, that are designed to facilitate the application of performance audit ISSAIs in practice.

The Performance Audit ISSAI Implementation Handbook Version 0 is now available for comments. The present version replaces the earlier Handbook.

We would kindly request feedback and comments from our stakeholders on the Handbook. Please send your comments by 28 October 2020 to

For this version, we request comments in English. We would appreciate if you can send comments using the comments table. We will soon make available the translated versions of this exposure draft in other INTOSAI languages.

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