{"id":17270,"date":"2021-01-29T05:01:28","date_gmt":"2021-01-29T10:01:28","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/"},"modified":"2023-05-09T21:11:30","modified_gmt":"2023-05-10T01:11:30","slug":"intosai-approves-public-debt-auditing-guidance","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/de\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/","title":{"rendered":"INTOSAI genehmigt Leitfaden zur Pr\u00fcfung der Staatsverschuldung"},"content":{"rendered":"\n<p>Die Internationale Organisation der Obersten Rechnungskontrollbeh\u00f6rden (INTOSAI) hat auf der Tagung des INTOSAI-Pr\u00e4sidiums im November 2020 den Leitfaden (GUID) 5250, &#8220;Leitfaden f\u00fcr die Pr\u00fcfung der Staatsverschuldung&#8221;, angenommen.<\/p>\n\n\n\n<p>Mit 19 Stimmen, die die Approbationsversion best\u00e4tigten, wurde GUID 5250 zu einem offiziellen INTOSAI-Dokument und ist nun in allen INTOSAI-Sprachen verf\u00fcgbar.<\/p>\n\n\n\n<p>GUID 5250 ist ein vorrangiges Projekt der INTOSAI-Arbeitsgruppe f\u00fcr Staatsschulden (WGPD) und konsolidiert die Bestimmungen zu Staatsschulden aus fr\u00fcheren Internationalen Normen f\u00fcr Oberste Rechnungskontrollbeh\u00f6rden (ISSAI) und orientiert sich an ISSAI 100, &#8220;Grundlegende Pr\u00fcfungsgrunds\u00e4tze f\u00fcr den \u00f6ffentlichen Sektor&#8221;.<\/p>\n\n\n\n<p>Die GUID 5250 soll die Ziele der INTOSAI zur Verbesserung, Entwicklung und Verabschiedung von Pr\u00fcfungsrichtlinien wirksam unterst\u00fctzen und zu unabh\u00e4ngigen, qualitativ hochwertigen Pr\u00fcfungen der Staatsverschuldung beitragen.<\/p>\n\n\n\n<p>Die WGPD, die von der philippinischen Commission on Audit geleitet wird, begann im August 2017 mit den Vorbereitungen f\u00fcr GUID 5250. Mit vier Sub-Task-Teams aus 16 Obersten Rechnungskontrollbeh\u00f6rden (ORKB), die der WGPD angeh\u00f6ren und von den ORKB von Chile, Indien, Russland und den Vereinigten Staaten geleitet werden, stellt die GUID 5250 eine der wichtigsten Errungenschaften der WGPD dar.<\/p>\n\n\n\n<p>Die neue GUID 5250 finden Sie <a href=\"https:\/\/www.issai.org\/pronouncements\/guidance-on-the-audit-of-public-debt\/\">hier<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Die Internationale Organisation der Obersten Rechnungskontrollbeh\u00f6rden (INTOSAI) hat auf der Tagung des INTOSAI-Pr\u00e4sidiums im November 2020 den Leitfaden (GUID) 5250, &#8220;Leitfaden f\u00fcr die Pr\u00fcfung der Staatsverschuldung&#8221;, angenommen.<\/p>\n","protected":false},"author":7,"featured_media":7300,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2509,2561],"content-tags":[2180,2257,2168],"country":[],"region":[],"section":[2662],"coauthors":[],"class_list":["post-17270","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-innerhalb-der-intosai","journal-categories-winter-2021-de","content-tags-intosai-verwaltungsrat","content-tags-leitlinien","content-tags-prufung-der-staatsverschuldung","section-innerhalb-der-intosai"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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