INTOSAI Code of Ethics
The Code has been prepared on the basis of principal ethical requirements as the differences in national cultures and languages and the differing legal and social systems give rise to the need to adapt the postulates to the specific features of each state. This means that first and foremost, the Code is the basis of the Code of Ethics prepared by the supreme audit institution of each state.
Outsourcing the functions of public administration authorities
The purpose of the guidance notes is to help the leaders of the public sector, particularly the general government, to find ideas about the implementation of management and control systems and the required procedures in outsourcing from the private sector in a manner that gives each member of society the assurance that the situation will not deteriorate after outsourcing in terms of quality, quantity or finances.
Measuring Performance Audit Effectiveness: The Case Of Estonia
The master’s thesis of the National Audit Office’s auditor Jane Etverk about the efficiency of performance audits.
EUROSAI recommendations to auditing the execution of the state budget
The theme of presentations and discussions at the 5th EUROSAI conference held from 27 to 31 May 2002 in Moscow was Supreme Audit Institutions and Auditing the Execution of State Budgets. The ideas presented at the conference were summarised with recommendations concerning the following areas: the role of the supreme audit institution in the preparation of the budget; audits the execution of state budgets and use of information technology in auditing the execution of state budgets.
Generally Accepted Audit Practises (methodological material)
The purpose of the Generally Accepted Audit Practises is to assist professional auditors and controllers operating in the administrative and economic spheres as well as the people who do not perform this work regularly or perform it as a duty among many others. The material has been presented in the form of recommendations and its main goal is to harmonise and give and condensed overview of the internationally accepted principles and understandings in organising and conducting audits and drawing conclusions in the sphere of public administration. The material was prepared in 1995 and many of the principles described therein have changed by now.
The Lima Declaration on Guidelines on Auditing Precepts
The main objective of the Lima Declaration is to propagate independent auditing of the public sector.
Performance Audit Handbook
The purpose of the handbook is to give an overview of the principles of performance audits and it can also be used as a reference book. The handbook focuses on practical aspects and actual auditing. The practical approach is supported by the overview of the theoretical aspects of performance audits and performance as such. The theoretical material has been illustrated with two examples.
Implementation Guidelines for Performance Auditing
The performance audit guidelines based on INTOSAI audit standards and practical experience.
Good governance is something that everyone has heard about, but no one has seen. Actually, there are standards where the various parts of good governance are systematically described. One of these was created by the independent commission founded in the United Kingdom (The Independent Commission of Good Governance in Public Services), which reveals the essence of good governance through six interrelated facets.
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