auditing standards issued by intosai pdf

Top Rules of Procedure The Panel is guided in its work by its Rules of Procedure which provides, among others, for election of a chairperson and for the convening of meetings when necessary but normally not less frequently than once every two years. These audits involve an examination of programmes, operations, management systems and procedures of bodies and institutions that manage EU funds, to assess whether they are achieving economy, efficiency and effectiveness in the use of those resources. Share on. The ISSAI framework draws its strength from the fundamental principles that are embedded in the Lima 3 and Mexico 4 declarations of independence which codify the pillars of independent government auditing and the core principles of independence. The Panel derives its mandate to conduct performance audits from the Financial Regulations and Rules of the organisations concerned.

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