Transcription of Appendix to ISSAI 3100
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Appendix to ISSAI 3100
The International Standards of supreme audit institutions , ISSAI , are issued by the International Organization of supreme audit institutions , INTOSAI. For more information visit I N T O S A I Appendix to ISSAI 3100 2 Table of Contents: 3 nature and benefits of performance auditing 4 What is performance auditing? 4 External benefits 5 Internal benefits 5 3. The challenges of introducing performance auditing 6 Long term management commitment is needed 6 A proper mandate is vital 6 The importance of building relationships with stakeholders 6 Organizational issues need to be addressed 9 The key success factors 9 4.
The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme Audit Institutions, INTOSAI.
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