INTOSAI Presentation - IFAC
INTOSAI Presentation - IFAC INTOSAI Presentation - IFAC
INTOSAI Professional Standards Committee Assurance assignments Assessments Inquires Assertion based Not assertion based “Digestion” assessments based on a range of individual (assurance) assignments Assessments of selected topics Financial (Is the accounting and reporting of financial information reliable?) Compliance Clear and suitable criteria (Are funds obtained and spend in accordance with law and propriety?) Performance Wide scope of judgement (Are funds used economically, efficiently and effectively?)
INTOSAI Professional Standards Committee Using the work of engaged (private sector) auditors Budgetary/ legislative function (Parliament) Oversight Insight Foresight SAI Audits Executive/ Administrative function (Ministery) Auditors Instructions and/or supervision Auditors Auditors Publicly funded organisations, activities or policy programs
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<strong>INTOSAI</strong> Professional Standards Committee<br />
Using the work of engaged (private sector)<br />
auditors<br />
Budgetary/<br />
legislative<br />
function<br />
(Parliament)<br />
Oversight<br />
Insight<br />
Foresight<br />
SAI<br />
Audits<br />
Executive/<br />
Administrative<br />
function<br />
(Ministery)<br />
Auditors<br />
Instructions and/or supervision<br />
Auditors<br />
Auditors<br />
Publicly funded organisations,<br />
activities or policy programs
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