Internal Audit Framework - National Treasury

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Internal Audit FrameworkInternal Audit Framework National TreasuryRepublic of South AfricaMarch 2009(2ndEdition)The Internal Audit Frameworkis being provided as a service to the Public Service. You may read, print and download the materials and documents; however the materials and documents are not for commercial purposes. Published by the National TreasuryTo obtain copies please contact:Office of the Accountant-GeneralNational TreasuryPrivate Bag X115Pretoria0001South AfricaTheInternal Audit Frameworkis also available of ........................................ .............. Mandate ........................................ . The Constitution of the Republic of South Africa ........................................ ........................ The PFMA and International Guidance ........................... ISPPIA and Code of The Committee of Sponsoring Organisations(COSO) / Treadway Criteria of Control (CoCo).

Introduction 1 Introduction 1.1 Background The National Treasury developed the Internal Audit (IA) Framework during the 2003/2004 financial year.

  Internal, Audit, Internal audit