{"id":262,"date":"2018-07-07T09:58:29","date_gmt":"2018-07-07T09:58:29","guid":{"rendered":"https:\/\/wgpd.intosaicommunity.net\/?page_id=262"},"modified":"2018-07-09T10:29:03","modified_gmt":"2018-07-09T10:29:03","slug":"issais-intosai-govs","status":"publish","type":"page","link":"https:\/\/wgpd.intosaicommunity.net\/fr\/issais-intosai-govs\/","title":{"rendered":"ISSAIs &#038; INTOSAI GOV\u2019s"},"content":{"rendered":"<div class=\"container-fluid innerpage\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col-sm-12 col-md-12 col-xs-12 workinggroup\">\n<div class=\"group-p\">\n<h3>PRODUCTS<\/h3>\n<div class=\"row border-line\">\n<div class=\"col-sm-8\">\n<p>Guidance on the Reporting of Public Debt<\/p>\n<\/p><\/div>\n<div class=\"col-sm-2 pull-right\">\n\t\t\t<a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Reporting_d.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/dutch.png\"> Dutch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Reporting_i.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/english.png\"> English<\/a><br \/>\n            <a href=\"https:\/\/www.coa.gov.ph\/wgpd\/Anexos\/Products\/Reporting.htm\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/spanish.png\"> Spanish<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Reporting_f.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/franch.png\"> Franch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Reporting_a.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/arab.png\"> Arabic<\/a>\n\t\t\t<\/div>\n<\/p><\/div>\n<div class=\"row border-line\">\n<div class=\"col-sm-8\">\n<p>Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt (ISSAI 5410) v. 2000<\/p>\n<\/p><\/div>\n<div class=\"col-sm-2 pull-right\">\n\t\t\t<a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/PlanConducting_d.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/dutch.png\"> Dutch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/PlanConducting_i.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/english.png\"> English<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/PlanConducting.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/spanish.png\"> Spanish<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/PlanConducting_f.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/franch.png\"> Franch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/PlanConducting_a.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/arab.png\"> Arabic<\/a>\n\t\t\t<\/div>\n<\/p><\/div>\n<div class=\"row border-line\">\n<div class=\"col-sm-8\">\n<p>Debt Indicators (ISSAI 5411) v. 2010<\/p>\n<\/p><\/div>\n<div class=\"col-sm-2 pull-right\">\n\t\t\t<a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/DebtInd_d.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/dutch.png\"> Dutch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/DebtInd_i.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/english.png\"> English<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/DebtInd.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/spanish.png\"> Spanish<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/DebtInd_f.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/franch.png\"> Franch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/DebtInd_a.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/arab.png\"> Arabic<\/a>\n\t\t\t<\/div>\n<\/p><\/div>\n<div class=\"row border-line\">\n<div class=\"col-sm-8\">\n<p>Guidance on Definition and Disclosure of Public Debt (ISSAI 5421)<\/p>\n<\/p><\/div>\n<div class=\"col-sm-2 pull-right\">\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/ISSAI5421_i.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/english.png\"> English<\/a>\n\t\t\t<\/div>\n<\/p><\/div>\n<div class=\"row border-line\">\n<div class=\"col-sm-8\">\n<p>An Exercise of Reference Terms to Carry Out Performance Audit of Public Debt (ISSAI 5422) v. 2007<\/p>\n<\/p><\/div>\n<div class=\"col-sm-2 pull-right\">\n\t\t\t<a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/PDCTermsRef_ale.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/dutch.png\"> Dutch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/PDCTermsRef_ing.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/english.png\"> English<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/PDCTermsRef_esp.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/spanish.png\"> Spanish<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/PDCTermsRef_fra.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/franch.png\"> Franch<\/a>\n\t\t\t<\/div>\n<\/p><\/div>\n<div class=\"row border-line\">\n<div class=\"col-sm-8\">\n<p>Fiscal Exposures: Implications for Debt Management and the Role for SAIs (ISSAI 5430)<br \/>\n  v. 2003<\/p>\n<\/p><\/div>\n<div class=\"col-sm-2 pull-right\">\n\t\t\t<a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/FiscalExpos_d.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/dutch.png\"> Dutch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/FiscalExpos_i.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/english.png\"> English<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/FiscalExpos.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/spanish.png\"> Spanish<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/FiscalExpos_f.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/franch.png\"> Franch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/FiscalExpos_a.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/arab.png\"> Arabic<\/a>\n\t\t\t<\/div>\n<\/p><\/div>\n<div class=\"row border-line\">\n<div class=\"col-sm-8\">\n<p>Guidance for Conducting a Public Debt Audit &#8211; The Use of Substantive Tests<br \/>\n  in Financial Audits (ISSAI 5440) v. 2007<\/p>\n<\/p><\/div>\n<div class=\"col-sm-2 pull-right\">\n\t\t\t<a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Producto_Oyola_ale.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/dutch.png\"> Dutch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Producto_Oyola_ing.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/english.png\"> English<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Producto_Oyola_esp.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/spanish.png\"> Spanish<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Producto_Oyola_fra.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/franch.png\"> Franch<\/a>\n\t\t\t<\/div>\n<\/p><\/div>\n<div class=\"row border-line\">\n<div class=\"col-sm-8\">\n<p>Guidance on Auditing Public Debt Information System (ISSAI 5450) v. 2016<\/p>\n<\/p><\/div>\n<div class=\"col-sm-2 pull-right\">\n\t\t\t<a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/GuidanceAPDIS_d.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/dutch.png\"> Dutch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/GuidanceAPDIS_e.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/english.png\"> English<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/GuidanceAPDIS_s.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/spanish.png\"> Spanish<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/GuidanceAPDIS_f.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/franch.png\"> Franch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/GuidanceAPDIS_a.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/arab.png\"> Arabic<\/a>\n\t\t\t<\/div>\n<div class=\"col-sm-12\">\n<p>According to the ISSAI Nomenclature, the WGPD products have been classified as Level 4: Auditing Guidelines &#8211; Specific Guidelines. Therefore, the Working Group&#8217;s products are also available at http:\/\/www.issai.org<\/p>\n<p>Should you like to learn more on the INTOSAI Framework of Professional Pronouncements (IFPP), please visit the Website www.issai.org<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<h3>Contribution to INCOSAI<\/h3>\n<div class=\"row border-line\">\n<div class=\"col-sm-8\">\n<p>Mexico Accords \u2013 XIX INCOSAI 2007<\/p>\n<\/p><\/div>\n<div class=\"col-sm-2 pull-right\">\n\t\t\t<a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Acuerdos_d.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/dutch.png\"> Dutch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Acuerdos_i.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/english.png\"> English<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Acuerdos.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/spanish.png\"> Spanish<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Acuerdos_f.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/franch.png\"> Franch<\/a><br \/>\n            <a href=\"https:\/\/wgpd.intosaicommunity.net\/content\/issais\/Accords_ARA.pdf\" target=\"_blank\" class=\"downloadpdf\"><img decoding=\"async\" src=\"https:\/\/wgpd.intosaicommunity.net\/wp-content\/uploads\/2018\/07\/arab.png\"> Arabic<\/a>\n\t\t\t<\/div>\n<\/p><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>PRODUCTS Guidance on the Reporting of Public Debt Dutch English Spanish Franch Arabic Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt (ISSAI 5410) v. 2000 Dutch English Spanish Franch Arabic Debt Indicators (ISSAI 5411) v. 2010 Dutch English Spanish Franch Arabic Guidance on Definition and Disclosure of Public Debt (ISSAI &hellip; <a href=\"https:\/\/wgpd.intosaicommunity.net\/fr\/issais-intosai-govs\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;ISSAIs &#038; INTOSAI GOV\u2019s&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":87,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"full-width.php","meta":{"footnotes":""},"acf":[],"_links":{"self":[{"href":"https:\/\/wgpd.intosaicommunity.net\/fr\/wp-json\/wp\/v2\/pages\/262"}],"collection":[{"href":"https:\/\/wgpd.intosaicommunity.net\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wgpd.intosaicommunity.net\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wgpd.intosaicommunity.net\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wgpd.intosaicommunity.net\/fr\/wp-json\/wp\/v2\/comments?post=262"}],"version-history":[{"count":5,"href":"https:\/\/wgpd.intosaicommunity.net\/fr\/wp-json\/wp\/v2\/pages\/262\/revisions"}],"predecessor-version":[{"id":355,"href":"https:\/\/wgpd.intosaicommunity.net\/fr\/wp-json\/wp\/v2\/pages\/262\/revisions\/355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wgpd.intosaicommunity.net\/fr\/wp-json\/wp\/v2\/media\/87"}],"wp:attachment":[{"href":"https:\/\/wgpd.intosaicommunity.net\/fr\/wp-json\/wp\/v2\/media?parent=262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}