Auditing Internal Controls Draft Guidance Open for Comment

The INTOSAI Subcommittee on Internal Control Standards (ICS) has published a draft guidance on Auditing Internal Controls. The paper is now open for comment at https://ics-intosai.nik.gov.pl/auditIC/guid_ICS-AuditingIC_index_en.html

The draft has been published as an online document, but there is an option to download a pdf and MSWord versions, where paragraphs have been numbered to make commenting easier:

A pdf version: https://ics-intosai.nik.gov.pl/auditIC/pdf/guid_ICS-AuditingIC_DRAFT_en.pdf

A word version: https://ics-intosai.nik.gov.pl/auditIC/pdf/guid_ICS-AuditingIC_DRAFT_en.docx

Respondents are asked to submit their comments on the draft by 2 October 2025 to the Secretariat of the Subcommittee on Internal Control Standards – the Supreme Audit Office of Poland – at ics@nik.gov.pl. Comments may be submitted in word or pdf files. Please refer to specific paragraphs, unless your comments are of general nature. 

All SAIs are encouraged to comment, and, also, to share the draft with other stakeholders that may wish to contribute.