#issai00119 - Section 19. Audit of public authorities and other institutions abroad
As a general principle, public authorities and other institutions established abroad shall also be audited by the Supreme Audit Institution. When auditing these institutions, due consideration shall be given to the constraints laid down by international law; where justified these limitations shall be overcome as international law develops.
| INTOSAI ref. Lima Declaration(pdf) (ISSAI-P 1). |
| #tagcoding hashtag: #issai00119 |
- This article in the ISSAI standards
- Also under 7. Audit powers of supreme audit institutions
- Aligned resources
- Comments
