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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Australian National Audit Office. The Role of Supreme Audit Institutions.
International Organization of Supreme Audit Institutions Auditing organizations establishments in Cuba Intergovernmental organizations Standards organizations in Austria. The document reflects the experience of SAIs with a long tradition and well-established standards of performance auditing.
Auditor-General of South Africa. Central Auditing Organization of Egypt. The guidelines consist of five main parts: World Bankp.
International Organization of Supreme Audit Institutions
Fundamental Auditing Principles Level 4: BeijingPR China. The purpose of the document is to: A Regularity audit or Statutory audit is a financial audit of the financial reporting or budget reporting of the audited entity.
In some countries, however, the internal audit units may lack independencebe weak, or be non-existent. 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: The Appendices contain further information on how to plan and conduct performance audits.
Hungarian State Audit Office.
Part 1 sets out the general framework for performance auditing What is performance auditing? Abu DhabiUAE. Board of Audit of Japan.
From Wikipedia, the free encyclopedia. Mexico CityMexico. State Comptroller ‘s Office of Israel. SeoulSouth Korea. Standardisation in performance auditing is mostly a question of what to stanadrds, rather than how to do it.
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.
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 wuditing and professional development.
Ministry of Auditing and Control of the Republic of Cuba. This page was last edited on 28 Mayat standxrds In a performance audit, the report should contain a statement of assurance on those items tested intodai compliance, as the auditor ‘s conclusion as opposed to infosai. Views Read Edit View history. For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report directly to the highest level of authority within the organisation.
Those audit units constitute an important element of internal control by providing a continuous means for improving an organisation’s operations.
: General Auditing Guidelines
Court of Audit of Belgium. In those cases, the SAI should, whenever possible, offer assistance and guidance to establish and develop those capacities and to ensure the independence of the internal auditor’s activities. They also include information on performance auditing in relation to information technology ITand on conducting performance audits with an environmental perspective.
Further, a framework of system-oriented approaches in performance auditing is presented. Presenting the performance audit The Appendices contain further information on how to plan and conduct performance audits. Board of Audit and Inspection of Korea. Comprehensive precepts on auditing in the public sector. Philippine Commission on Audit.