Documents which are categorised at GUIDS represent INTOSAI guidance that supports the standards (ISSAIs) by translatings them into more specific, detailed and operational guidelines. GUIDs are in the nature of non-mandatory guidance for an SAI that help the auditor gain a better understanding of how to apply the elements and principles of the standards (ISSAIs) during an audit.
Within the IFPP, the GUIDs are divided into various categories, viz; SAI organisational guidance, supplementary financial audit guidance, supplementary performance audit guidance, supplementary compliance audit guidance, subject matter specific guidance, and other guidance.

GUIDS support the SAIs in

Enhancing organizational performance in practice related to the organizational requirements and ISSAI implementation.
Implementing mechanisms and programmes for competency development in line with the ISSAIs GUIDs provide guidance that supports the auditor in:

Applying the ISSAIs in the financial, performance or compliance audit processes.
Applying the ISSAIs in other engagements.
Understanding a specific subject matter and the application of the relevant ISSAIs to audits involving specific subjects