Transcription of THE ROLE OF AUDITING IN PUBLIC SECTOR GOVERNANCE
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THE ROLE OF AUDITING IN PUBLIC SECTOR GOVERNANCE
THE INSTITUTE OF INTERNAL AUDITORS247 Maitland Springs, FL 32701-4201 ROLE OF AUDITING INPUBLIC SECTOR GOVERNANCE06000 The Institue of Internal Auditors / 1 The Role of AUDITING inPublic SECTOR GovernanceThis practice guide presents information on the importance of the PUBLIC SECTOR audit activityto effective GOVERNANCE and defines the key elements needed to maximize the value the PUBLIC SECTOR audit activity provides to all levels of government. The practice guide is intended to point to the roles of audit (without differentiating between external and internal), methods by which those roles can be fulfilled, and the essential ingredients necessary to support an effective audit function. As such, it may not be fully applicable in every jurisdiction, particularly where government audit roles and responsibilities are specifically defined to exclude certain functions or assign them to other 20062 The Institue of Internal Auditors / The Institue of Internal Auditors / OF CONTENTSEXECUTIVE SUMMARY.
Jun 12, 2006 · • A formal mandate.The audit activity’s powers and duties should be established by the government’s constitution, charter, or other basic legal document. Among other topics, this document would address procedures and requirements of reporting, the obligation of the audited entity to collaborate with the auditor. • Unrestricted access.
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