Audit standards

11/12/2009 | 2:23 PM

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National Audit Office follows internationally recognised audit standards in its work

Auditing Standards of International Organization of Supreme Audit Institutions (INTOSAI)
The INTOSAI standards have been drafted with the goal of creating a set of methods and procedures to be followed in audits. Although INTOSAI’s Auditing Standards are not mandatory, they express the “best practice” agreed between supreme audit institutions.

INTOSAI’s Guidelines for Internal Control Standards for the Public Sector
This document specifies the advisable framework for internal control of the public sector and establishes a basis for evaluation of internal control systems.

European Implementing Guidelines for the INTOSAI Auditing Standards
The implementing guidelines establish the general methodological framework for auditing the public sector and implementing the guidelines in Europe. Although the guidelines are more detailed than INTOSAI Auditing Standards, they do not determine the detailed work procedures of each and every auditor. The guidelines should help supreme audit institutions perform their duties economically, efficiently and effectively.

  • Posted: 11/12/2009 2:23 PM
  • Last Update: 4/4/2012 3:23 PM
  • Last Review: 4/4/2012 3:23 PM

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