The “INTOSAI Auditing Standards” had been approved by the. The concept and establishment of audit is inherent in public financial administration as the management of public funds represents a trust. Audit is not an end in. ISSAI The International Standards of Supreme Audit Institutions, ISSAI, are and the Fundamental Auditing Principles (the INTOSAI Auditing Standards).
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Court of Audit of the Republic of Austria. A Regularity audit or Statutory audit is a financial audit of the financial reporting or budget reporting of the audited entity. Describe the features and principles of performance auditing Assist SAI performance auditors in managing and conducting performance audits efficiently and effectively Provide a basis for good performance audit practices and Establish a framework for the further development of performance audit methodology and professional development ISSAI Category: Retrieved from ” https: Abu DhabiUAE.
State Comptroller ‘s Office of Israel. In a performance audit, the report should contain a statement of assurance on those items tested for compliance, as the auditor ‘s conclusion as opposed to opinion.
: General Auditing Guidelines
The document reflects the experience of SAIs with a long tradition and well-established standards of performance auditing. Performance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.
Comprehensive precepts on auditing in the public sector. Board of Audit and Inspection of Korea. They also include information on performance auditing in relation to information technology ITand on conducting performance audits with an environmental perspective.
International Organization of Supreme Audit Institutions – Wikipedia
Rio de JaneiroBrazil. Describe the features and principles of performance auditing Assist SAI performance auditors in managing and conducting performance audits efficiently and effectively Provide a basis for good performance audit practices and Establish a framework for the further development of performance audit methodology and professional development.
Examples of its major publications are:. Auditor-General of South Africa. World Bankp. Initiating and planning the performance audit Part 4 provides standards and guidance for conducting performance audits Field standards and guidance: It is aimed mainly at auditlng SAIs that are carrying out or are planning to carry out this type of auditing.
Part 2 defines application of auditing principles to performance auditing Government auditing principles applied to performance auditing Part 3 provides standards and guidance for planning performance audits Field standards and guidance: Fundamental Auditing Principles Level 4: Ministry of Auditing and Control of the Republic of Cuba.
Board of Audit of Japan.
International Organization of Supreme Audit Institutions
Hungarian State Audit Office. Those audit units constitute an important element of internal control by providing a continuous means for improving an organisation’s operations.
The Role of Supreme Audit Institutions. In some countries, however, the internal audit units may lack independencebe weak, or be non-existent.
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