#issai00113 - Section 13. Audit methods and procedures
- Supreme Audit Institutions shall audit in accordance with a self-determined programme. The rights of certain public bodies to request a specific audit shall remain unaffected.
- Since an audit can rarely be all-inclusive, Supreme Audit Institutions as a rule will find it necessary to use a sampling approach. The samples, however, shall be selected on the basis of a given model and shall be sufficiently numerous to make it possible to judge the quality and regularity of financial management.
- Audit methods shall always be adapted to the progress of the sciences and techniques relating to financial management.
- It is appropriate for the Supreme Audit Institution to prepare audit manuals as an aid for its auditors.
INTOSAI ref. Lima Declaration(pdf) (ISSAI-P 1). |
#tagcoding hashtag: #issai00113 |
- The Functions of public-sector entities
- This article in the ISSAI standards
- Also under 5. Audit methods, audit staff, international exchange of experiences
- Aligned resources
- Comments
Public-sector entities may be active in these areas (divisions of the Classification of the Functions of Government (COFOG)):