performance audit

Auditor General of Pakistan
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Quality Considerations in Complex, Non-routine, and High-Impact Audit Engagements

It is commonly held wisdom that every staff member in a Supreme Audit Institution (SAI) is responsible for audit quality, and that SAIs should ensure quality at every stage of the audit process through standard operating procedures. This is certainly true, especially for routine audits. However, in the case of audits that are complex...

Thailand
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Improving Environmental Performance Audits, Cultivating Sustainability

Since 2005, the Office of the State Audit Office (SAO) of the Kingdom of Thailand, the nation's Supreme Audit Institution (SAI), has been responsible for initiating environmental audits, and the SAO gives precedence to environmental issues involving sustainable development. This article depicts the SAO’s three-phase approach in carrying out environmental performance audits and cultivating...

System-Oriented Approach to Performance Auditing
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The System-Oriented Approach to Performance Auditing: An Underrated Option

Pursuant to International Standards of Supreme Audit Institutions (ISSAI) 300-26, performance auditors generally choose between a result-, problem-, or system-oriented approach (or a combination thereof) to facilitate the soundness of audit design. In this article, the Netherlands Court of Audit (NCA) chronicles its performance audit experience according to...

Environmental Performance Auditing in Australia, Canada, India
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Environmental Performance Auditing in Australia, Canada, India

Environmental performance auditing in Australia, Canada and India was studied as part of a three-component doctoral research. Other components included a global trend analysis and an investigation of current practices in environmental performance auditing. Following a brief examination of the mandate and institutional arrangements of the Supreme Audit Institutions (SAIs) of Australia, Canada and India and the study methodology, this article provides an overview of results and emerging issues...

Rwanda OAG Receives Best Performance Audit Report Award
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Rwanda OAG Receives Best Performance Audit Report Award

At the 13th AFROSAI-E Governing Board meeting held in Abuja, Nigeria, May 2016, the Office of the Auditor General-Rwanda was awarded the 2015 Prize for the best Performance Audit Report in the AFROSAI-E region. AFROSAI-E is the sub-regional Organization for Supreme Audit Institutions (SAIs) in English speaking countries in Africa. This prize was launched in...