#issai00117 - Section 17. Method of reporting
- The reports shall present the facts and their assessment in an objective, clear manner and be limited to essentials. The wording of the reports shall be precise and easy to understand.
- The Supreme Audit Institution shall give due consideration to the points of view of the audited organisations on its findings.
INTOSAI ref. Lima Declaration(pdf) (ISSAI-P 1). |
#tagcoding hashtag: #issai00117 |
- The Functions of public-sector entities
- This article in the ISSAI standards
- Also under 6. Reporting
- Aligned resources
- Comments
Public-sector entities may be active in these areas (divisions of the Classification of the Functions of Government (COFOG)):