#issai125b - The responsible party
The responsible party: In public-sector auditing the relevant responsibilities are determined by constitutional or legislative arrangement. The responsible parties may be responsible for the subject matter information, for managing the subject matter or for addressing recommendations, and may be individuals or organisations.
| INTOSAI ref. Fundamental Principles of Public-Sector Auditing(pdf) (ISSAI-100). |
| #tagcoding hashtag: #issai125b |
- This article in the ISSAI standards
- Also under #issai125 - The three parties
- Aligned resources
- Comments
