Guidance on the Reporting of Public Debt

Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt (ISSAI 5410) v. 2000

Debt Indicators (ISSAI 5411) v. 2010

Guidance on Definition and Disclosure of Public Debt (ISSAI 5421)

An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt (ISSAI 5422) v. 2007

Fiscal Exposures: Implications for Debt Management and the Role for SAIs (ISSAI 5430)
v. 2003

Guidance for Conducting a Public Debt Audit – The Use of Substantive Tests
in Financial Audits (ISSAI 5440) v. 2007

Guidance on Auditing Public Debt Information System (ISSAI 5450) v. 2016

According to the ISSAI Nomenclature, the WGPD products have been classified as Level 4: Auditing Guidelines – Specific Guidelines. Therefore, the Working Group’s products are also available at

Should you like to learn more on the INTOSAI Framework of Professional Pronouncements (IFPP), please visit the Website

Contribution to INCOSAI

Mexico Accords – XIX INCOSAI 2007