PRINCIPLE 2: Carrying out audits to ensure that government and public sector entities are held accountable for their stewardship over, and use of, public resources

  1. SAIs should, in accordance with their mandates and applicable professional standards, conduct any or all of the following:
    1. Audits of financial1 and, where relevant, non-financial information
    2. Performance audits2
    3. Audits of compliance with the applicable authority3
  2. SAIs may also, in accordance with their mandates, perform other types of work, for example judicial review or investigation into the use of public resources or matters where the public interest is at stake4.
  3. SAIs should respond appropriately, in accordance with their mandates, to the risks of financial impropriety, fraud and corruption.
  4. SAIs should submit audit reports, in accordance with their mandates, to the legislature or any other responsible public body, as appropriate.

INTOSAI ref. The Value and Benefits of Supreme Audit Institutions(pdf) (ISSAI-P 12).
#tagcoding hashtag: #issai0122

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