Transcription of Internal Audit Framework - National Treasury
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Internal Audit Framework - National Treasury
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 X115 Pretoria0001 South 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).. The Cadbury Committee ..102 Audit Committee (AC) .. Audit Committee and Responsibilities of the AC .. Determining the roles and Risk Management.
Introduction 1 Introduction 1.1 Background The National Treasury developed the Internal Audit (IA) Framework during the 2003/2004 financial year.
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