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The purpose of the INTOSAI guideline for peer reviews (ISSAI 5600) is to serve as a source of good practice and guidance to Supreme Audit Institutions (SAIs) on the planning, implementation and evaluation of peer reviews.

ISSAI 5600 is part of the fourth level (Auditing Guidelines) of the International Standards of Supreme Audit Institutions (ISSAI) Framework, where the Founding Principles constitute the first level, the Prerequisites for the Functioning of SAIs represent the second level and the Fundamental Auditing Principles (the INTOSAI Auditing Standards) make up the third level.

The revised ISSAI 5600 exposure draft can now be found on the ISSAI.ORG web site: It is open for comments and suggestions according to the INTOSAI Due Process for Professional Standards.

Your contribution to the process will be most welcomed and appreciated!