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magazine
ALRAQABA
1 , e.g. the International Audit Standard ( ISA
200 ) is the exact one regarding the content and
the tittle as the INTOSAI Standard that would
be listed under (ISSAI 1200 ) and so forth .
Practice notes are listed prior to any standard
with reference to financial control, in which the
government sector privacy is considered while
including some guidance attached to the stan-
dard in a detailed manner.
6- INTOSAI guidance on Good Governance are
listed as INTOSAI GOV under numbers from
9000 to 9999 .
The below mentioned tables illustrates the
framework of the International Standards of the
Supreme Audit Institutions (ISSAI) in accor-
dance to the following:
International Standards of the Supreme Audit Institutions
LEVEL I: Principles of Incorporation
ISSAI 1
Lima Declaration
LEVEL II: Key Work Requirements
ISSAI 10
The Mexico Declaration on SAI Independence
ISSAI 11
Guidelines and Good Practices Related to SAI
Independence
ISSAI 20
Principles of transparency and accountability
ISSAI 21
Principles of Transparency and Accountability -
Principles and Good Practices
ISSAI 30
Code of Ethics
ISSAI 40
Quality Control for SAIs
ISSAI 50
Reserved for the future
ISSAI 60
Reserved for the future
ISSAI 70
Reserved for the future
ISSAI 80
Reserved for the future
ISSAI 90
Reserved for the future
LEVEL III: Audit Key Principles
ISSAI 100
Fundamental Principles of Public Sector Auditing
ISSAI 200
Fundamental Principles of Financial Auditing
ISSAI 300
Fundamental Principles of Performance Auditing
ISSAI 400
Fundamental Principles of Compliance Auditing
ISSAI 500
Reserved for the future
ISSAI 600
Reserved for the future
ISSAI 700
Reserved for the future
ISSAI 800
Reserved for the future
ISSAI 900
Reserved for the future
LEVEL IV: Audit Guidelines
ISSAI 1000-2999
Guidelines on Financial Audit.
ISSAI 3000-3999
Guidelines on Performance Audit.
ISSAI 4000-4999
Guidelines on Compliance Audit.
