Key principles in performance Audit

The International organization of Supreme Audit intitutions (INTOSAI) operates as an umberella organization for the external government audit community. For more than 50 years it has provied an institutionalised framework for supreme audit institutions to promote development and transfer of knowledge, improve government auditing worldwide and enhance professional capacities, standing and in fluence of member SAIs. This article is about key principles in performance audit guidelines which issue by The international standard of supreme audit institutions (ISSAI)