#issai130c - Compliance audit
Compliance audit: The subject matter of a compliance audit is defined by the scope of the audit. It may be activities, financial transactions or information. For attestation engagements on compliance it is more relevant to focus on the subject matter information, which may be a statement of compliance in accordance with an established and standardised reporting framework.
INTOSAI ref. Fundamental Principles of Public-Sector Auditing(pdf) (ISSAI-100). |
#tagcoding hashtag: #issai130c |
- The Functions of public-sector entities
- This article in the ISSAI standards
- Also under #issai130 - Subject matter, criteria and subject matter information for each type of public-sector audit
- Aligned resources
- Comments
Public-sector entities may be active in these areas (divisions of the Classification of the Functions of Government (COFOG)):