#issai00110 - Section 10. Powers of Investigation
- Supreme Audit Institutions shall have access to all records and documents relating to financial management and shall be empowered to request, orally or in writing, any information deemed necessary by the SAI.
- For each audit, the Supreme Audit Institution shall decide whether it is more expedient to carry out the audit at the institution to be audited, or at the Supreme Audit Institution itself.
- Either the law or the Supreme Audit Institution (for individual cases) shall set time limits for furnishing information or submitting documents and other records including the financial statements to the Supreme Audit Institution.
INTOSAI ref. Lima Declaration(pdf) (ISSAI-P 1). |
#tagcoding hashtag: #issai00110 |
- The Functions of public-sector entities
- This article in the ISSAI standards
- Also under 4. Powers of supreme audit institutions
- Aligned resources
- Comments
Public-sector entities may be active in these areas (divisions of the Classification of the Functions of Government (COFOG)):