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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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: Further, a framework of system-oriented approaches in performance auditing is presented. A Regularity audit or Statutory audit is a financial audit of the financial reporting or budget reporting of the audited entity.
World Bankp. Internal Control and Accounting Standards. Australian National Audit Office. Initiating and planning the performance audit Part 4 provides standards and guidance for conducting performance audits Field standards and guidance: Hungarian State Audit Office.
State Comptroller inyosai Office of Israel. Ministry of Auditing and Control of the Republic of Cuba. Retrieved from ” https: Central Auditing Organization of Egypt. Comprehensive precepts on auditing in the public sector.
The purpose of the document is to: Describe the features and principles of performance auditing Suditing 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. Fundamental Auditing Principles Audiiting 4: Examples of its major publications are:.
Those audit units constitute an important element of internal control by providing a continuous means for improving an organisation’s operations. Office of the Auditor General of Canada.
BeijingStandaards China. 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. Standardisation in performance auditing is mostly a question of what to do, rather than how to do it.
International Organization of Supreme Audit Institutions
The guidelines consist of five main parts: Rio de JaneiroBrazil. Part 1 sets out the general framework for performance auditing What is performance auditing? Auditor-General of South Africa.
Philippine Commission on Zuditing. Office of the Comptroller and Auditor General of Kenya. The Appendices contain further information on how to plan and conduct performance audits. The Role of Supreme Audit Institutions. Conducting the performance audit Part 5 provides standards and guidance for presenting the audit results Reporting standards and guidance: Approved by the Committee at its meeting in Bratislava Download: Board of Audit and Inspection of Korea.
4 – Auditing guidelines
Standqrds 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.
Views Read Edit View history. In some countries, however, the internal audit units may lack independencebe weak, or be non-existent. Court of Audit of the Republic of Austria.
This page was last edited on 28 Mayat Abu DhabiUAE. They also include information on performance auditing in relation to information technology ITand on conducting performance audits with an environmental perspective. Court of Audit of Belgium. Presenting the performance audit The Appendices contain further information on how to plan and conduct performance audits. 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. 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.
It is aimed mainly at those SAIs that are carrying out or are planning to carry out this type auditkng auditing. From Wikipedia, the free encyclopedia. International Organization of Supreme Audit Institutions Auditing organizations stansards in Cuba Intergovernmental organizations Standards organizations in Austria.
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: Board of Audit of Japan.