Topic Guide: External Audit and Oversight

Draft guideline 5700 for the audit of corruption prevention in government agencies. INTOSAI. http://www.issai.org/4-auditing-guidelines/guidelines-on-specific-subjects/  

Currently still a draft guideline, this is designed to help SAI auditors prepare, conduct and evaluate audit missions on anti-corruption policies and procedures in government agencies. It highlights anti-corruptive policies, structures and processes in these agencies and can be used as an audit tool by the auditors. However, it may also be used by the audited bodies (government departments, government institutions, and so on) as guidance for implementing and controlling their own anti-corruption activities. SAIs that do not have a mandate to conduct performance audits can use this guideline for internal purposes. While the period for commenting on this draft has already closed, adoption of this guideline is expected to take place not earlier than 2016, which demonstrates that the matter is a complex, and possibly controversial, one.