1. Pre-audit represents a before the fact type of review of administrative or financial activities; post-audit is audit after the fact.
  2. Effective pre-audit is indispensable for the sound management of public funds entrusted to the state. It may be carried out by a Supreme Audit Institution or by other audit institutions.
  3. Pre-audit by a Supreme Audit Institution has the advantage of being able to prevent damage before it occurs, but has the disadvantage of creating an excessive amount of work and of blurring responsibilities under public law. Post-audit by a Supreme Audit Institution highlights the responsibility of those accountable; it may lead to compensation for the damage caused and may prevent breaches from recurring.
  4. The legal situation and the conditions and requirements of each country determine whether a Supreme Audit Institution carries out pre-audit. Postaudit is an indispensable task of every Supreme Audit Institution regardless of whether or not it also carries out pre-audits.

INTOSAI ref. Lima Declaration(pdf) (ISSAI-P 1).
#tagcoding hashtag: #issai0012

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