International Organization of Supreme Audit Institutions
Encyclopedia
The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General
Offices of nations.
INTOSAI was founded in 1953 in Havana, Cuba. 34 audit
organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors
and 4 associated members).
The members of INTOSAI are the primary external auditors of the United Nations
. The UN's General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.
INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI).
It publishes the quarterly International Journal of Government Auditing
. Examples of its major publications are:
for audit
ing public entities (External Audit Standards for public entities).
The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005-2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.
The framework comprises all documents endorsed by INCOSAI with the purpose of guiding the professional standards used by SAIs
The ISSAIs can be found at INTOSAI.ORG and issai.org.
The list of ISSAIs if in the table below:
In a regularity audit, the audit report contains the auditor's opinion.
In a performance audit, the report should contain a statement of assurance on those items tested for compliance, as the auditor's conclusion (as opposed to opinion).
The INTOSAI's (and GAO
's or ECA
's) Performance audit correspond to the Review
Engagement
s or "Assurance Engagements other than Audits" of the IFAC
.
(IIA) is among the 4 associated members of the INTOSAI.
The INTOSAI is a strong advocate for the establishment of Independent Internal audit
in public entities.
The guidance 'INTOSAI GOV 9100' states:
-(page 46) "The Supreme Audit Institution also has a vested interest in ensuring that strong internal audit
units exist where needed. Those audit units constitute an important element of internal control
by providing a continuous means for improving an organisation's operations. In some countries, however, the internal audit units may lack independence
, be weak, or be non-existent. In those cases, the SAI should, whenever possible, offer assistance and guidance to establish and develop those capacities and to ensure the independence of the internal auditor's activities."
- "The creation of an internal audit unit as part of the internal control
system is a strong signal by management that internal control is important.
(...) For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report directly to the highest level of authority within the organisation.
(...) "For professional guidance, internal auditors should use the Professional Practices Framework (PPF) of the Institute of Internal Auditors
(IIA) (...)Additionally, internal auditors should follow the INTOSAI Code of Ethics".
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The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General
Offices of nations.
INTOSAI was founded in 1953 in Havana, Cuba. 34 audit
organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors
and 4 associated members).
The members of INTOSAI are the primary external auditors of the United Nations
. The UN's General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.
INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI).
It publishes the quarterly International Journal of Government Auditing
. Examples of its major publications are:
for audit
ing public entities (External Audit Standards for public entities).
The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005-2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.
The framework comprises all documents endorsed by INCOSAI with the purpose of guiding the professional standards used by SAIs
The ISSAIs can be found at INTOSAI.ORG and issai.org.
The list of ISSAIs if in the table below:
{| class="wikitable"
|-
!Hierarchical level of the text!! ISSAI series !! Name !! Notes!!Link to ISSAI document
|-
|Level 1: Founding Principles||ISSAI 1||The Lima Declaration (endorsed 1977)||Comprehensive precepts on auditing in the public sector
||
|-
|Level 2: Prerequisites ||ISSAI 10-40||Prerequisites for the Functioning of Supreme Audit Institutions ||* The 'ISSAI 30' Code of Ethics
is the statement of values and principles guiding the daily work of the auditors. One of the principles outlined in the Code of Ethics is the statutory auditor
’s obligation to apply generally accepted auditing standards. (not to be mistaken with the AICPA's Generally accepted auditing standards
)||
|-
|Level 3: Fundamental Auditing Principles||ISSAI 100-400||Basic Principles, General Standards, Field Standards (endorsed 2001), and Reporting Standards|| ||
|-
|Level 4: Auditing Guidelines||ISSAI 1000-1810||Financial Audit
Guidelines|| ||Financial_Audit_Guidelines_E.pdf
|-
| ||ISSAI 3000-3100||Performance Audit
Guidelines|| ||
|-
| ||ISSAI 4000-4200||Compliance Audit Guidelines|| ||
|-
| ||ISSAI 5000-5010||Guidelines on auditing International Institutions|| ||
|-
| ||ISSAI 5100-5140||Guidelines on Environmental Audit|| ||
|-
| ||ISSAI 5200-5240||Guidelines on Privatisation|| ||
|-
| ||ISSAI 5300-5399||guidelines on IT-audit|| ||
|-
| ||ISSAI 5400-5499||Guidelines on Audit of Public Debt|| ||
|-
| ||ISSAI 5500-5599||Guidelines on Audit of Disaster-related Aid|| ||
|-
| ||ISSAI 5600-5699||Guidelines on Peer Reviews|| ||
|-
|Guidance for Good governance
||INTOSAI GOVs 9100 - 9230|| Internal Control
and Accounting Standards|| ||www.issai.org/media(891,1033)/Internal_Control_Standards.pdf
|}
In a regularity audit, the audit report contains the auditor's opinion.
In a performance audit, the report should contain a statement of assurance on those items tested for compliance, as the auditor's conclusion (as opposed to opinion).
The INTOSAI's (and GAO
's or ECA
's) Performance audit correspond to the Review
Engagement
s or "Assurance Engagements other than Audits" of the IFAC
.
(IIA) is among the 4 associated members of the INTOSAI.
The INTOSAI is a strong advocate for the establishment of Independent Internal audit
in public entities.
The guidance 'INTOSAI GOV 9100' states:
-(page 46) "The Supreme Audit Institution also has a vested interest in ensuring that strong internal audit
units exist where needed. Those audit units constitute an important element of internal control
by providing a continuous means for improving an organisation's operations. In some countries, however, the internal audit units may lack independence
, be weak, or be non-existent. In those cases, the SAI should, whenever possible, offer assistance and guidance to establish and develop those capacities and to ensure the independence of the internal auditor's activities."
- "The creation of an internal audit unit as part of the internal control
system is a strong signal by management that internal control is important.
(...) For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report directly to the highest level of authority within the organisation.
(...) "For professional guidance, internal auditors should use the Professional Practices Framework (PPF) of the Institute of Internal Auditors
(IIA) (...)Additionally, internal auditors should follow the INTOSAI Code of Ethics".
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The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General
Offices of nations.
INTOSAI was founded in 1953 in Havana, Cuba. 34 audit
organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors
and 4 associated members).
The members of INTOSAI are the primary external auditors of the United Nations
. The UN's General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.
INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI).
It publishes the quarterly International Journal of Government Auditing
. Examples of its major publications are:
for audit
ing public entities (External Audit Standards for public entities).
The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005-2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.
The framework comprises all documents endorsed by INCOSAI with the purpose of guiding the professional standards used by SAIs
The ISSAIs can be found at INTOSAI.ORG and issai.org.
The list of ISSAIs if in the table below:
{| class="wikitable"
|-
!Hierarchical level of the text!! ISSAI series !! Name !! Notes!!Link to ISSAI document
|-
|Level 1: Founding Principles||ISSAI 1||The Lima Declaration (endorsed 1977)||Comprehensive precepts on auditing in the public sector
||
|-
|Level 2: Prerequisites ||ISSAI 10-40||Prerequisites for the Functioning of Supreme Audit Institutions ||* The 'ISSAI 30' Code of Ethics
is the statement of values and principles guiding the daily work of the auditors. One of the principles outlined in the Code of Ethics is the statutory auditor
’s obligation to apply generally accepted auditing standards. (not to be mistaken with the AICPA's Generally accepted auditing standards
)||
|-
|Level 3: Fundamental Auditing Principles||ISSAI 100-400||Basic Principles, General Standards, Field Standards (endorsed 2001), and Reporting Standards|| ||
|-
|Level 4: Auditing Guidelines||ISSAI 1000-1810||Financial Audit
Guidelines|| ||Financial_Audit_Guidelines_E.pdf
|-
| ||ISSAI 3000-3100||Performance Audit
Guidelines|| ||
|-
| ||ISSAI 4000-4200||Compliance Audit Guidelines|| ||
|-
| ||ISSAI 5000-5010||Guidelines on auditing International Institutions|| ||
|-
| ||ISSAI 5100-5140||Guidelines on Environmental Audit|| ||
|-
| ||ISSAI 5200-5240||Guidelines on Privatisation|| ||
|-
| ||ISSAI 5300-5399||guidelines on IT-audit|| ||
|-
| ||ISSAI 5400-5499||Guidelines on Audit of Public Debt|| ||
|-
| ||ISSAI 5500-5599||Guidelines on Audit of Disaster-related Aid|| ||
|-
| ||ISSAI 5600-5699||Guidelines on Peer Reviews|| ||
|-
|Guidance for Good governance
||INTOSAI GOVs 9100 - 9230|| Internal Control
and Accounting Standards|| ||www.issai.org/media(891,1033)/Internal_Control_Standards.pdf
|}
In a regularity audit, the audit report contains the auditor's opinion.
In a performance audit, the report should contain a statement of assurance on those items tested for compliance, as the auditor's conclusion (as opposed to opinion).
The INTOSAI's (and GAO
's or ECA
's) Performance audit correspond to the Review
Engagement
s or "Assurance Engagements other than Audits" of the IFAC
.
(IIA) is among the 4 associated members of the INTOSAI.
The INTOSAI is a strong advocate for the establishment of Independent Internal audit
in public entities.
The guidance 'INTOSAI GOV 9100' states:
-(page 46) "The Supreme Audit Institution also has a vested interest in ensuring that strong internal audit
units exist where needed. Those audit units constitute an important element of internal control
by providing a continuous means for improving an organisation's operations. In some countries, however, the internal audit units may lack independence
, be weak, or be non-existent. In those cases, the SAI should, whenever possible, offer assistance and guidance to establish and develop those capacities and to ensure the independence of the internal auditor's activities."
- "The creation of an internal audit unit as part of the internal control
system is a strong signal by management that internal control is important.
(...) For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report directly to the highest level of authority within the organisation.
(...) "For professional guidance, internal auditors should use the Professional Practices Framework (PPF) of the Institute of Internal Auditors
(IIA) (...)Additionally, internal auditors should follow the INTOSAI Code of Ethics".
|-
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|XIX||
Comptroller General
Comptroller General or Comptroller-General or Controller General may refer to:* the Comptroller General of the United States, director of the Government Accountability Office* Comptroller General of Convicts...
Offices of nations.
INTOSAI was founded in 1953 in Havana, Cuba. 34 audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors
European Court of Auditors
The Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
and 4 associated members).
The members of INTOSAI are the primary external auditors of the United Nations
United Nations
The United Nations is an international organization whose stated aims are facilitating cooperation in international law, international security, economic development, social progress, human rights, and achievement of world peace...
. The UN's General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.
INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI).
It publishes the quarterly International Journal of Government Auditing
International Journal of Government Auditing
International Journal of Government Auditing is a quarterly publication covering public sector accounting. It is the official publication of the International Organization of Supreme Audit Institutions. It began in 1971. Issues since 1999 are ....
. Examples of its major publications are:
- Guidelines for Internal Control Standards for the Public Sector (1992 - The current text is the 2004 revision by the INTOSAI Internal Control Standards Committee, approved by the XVIIIth INCOSAI of October 2004. It has been subsequently integrated in the INTOSAI standards/guidances as "INTOSAI GOV 9100"). It relies upon the COSOCommittee of Sponsoring Organizations of the Treadway CommissionThe Committee of Sponsoring Organizations of the Treadway Commission is a voluntary private-sector organization, established in the United States, dedicated to providing guidance to executive management and governance entities on critical aspects of organizational governance, business ethics,...
's integrated framework for internal control (as stated in the preface), and uses the COSO's definition of Internal ControlInternal controlIn accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
and IIAInstitute of Internal AuditorsEstablished in 1941, The Institute of Internal Auditors is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United...
's definition of Internal AuditInternal auditInternal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk...
. - Guidelines on Best Practice for the Audit of Privatizations, (1998)
- Guidance for Planning an Audit of Internal Controls for Public Debt, (2002)
The ISSAIs, International Standards of Supreme Audit Institutions
The 'International Standards of Supreme Audit Institutions' ISSAI are a benchmarkBenchmarking
Benchmarking is the process of comparing one's business processes and performance metrics to industry bests and/or best practices from other industries. Dimensions typically measured are quality, time and cost...
for audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
ing public entities (External Audit Standards for public entities).
The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005-2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.
The framework comprises all documents endorsed by INCOSAI with the purpose of guiding the professional standards used by SAIs
The ISSAIs can be found at INTOSAI.ORG and issai.org.
The list of ISSAIs if in the table below:
- Auditing Standards (ISSAI-numbers of 3 digits) stipulate general principles and postulates for carrying out the audit work;
- Implementation Guidelines (ISSAI-numbers of 4 digits) give more detailed guidance, practical assistance to SAISAISAI is an acronym for:*The New York Stock Exchange Symbol for Science Applications International Corporation*SAI a graphics painting program for Microsoft Windows*Sailfish...
s in implementing the Standards in their individual constituents.Hierarchical level of the text ISSAI series Name Notes Link to ISSAI document Level 1: Founding Principles ISSAI 1 The Lima Declaration (endorsed 1977) Comprehensive precepts on auditing in the public sector Public sectorThe public sector, sometimes referred to as the state sector, is a part of the state that deals with either the production, delivery and allocation of goods and services by and for the government or its citizens, whether national, regional or local/municipal.Examples of public sector activity range...Level 2: Prerequisites ISSAI 10-40 Prerequisites for the Functioning of Supreme Audit Institutions * The 'ISSAI 30' Code of Ethics Ethical codeAn ethical code is adopted by an organization in an attempt to assist those in the organization called upon to make a decision understand the difference between 'right' and 'wrong' and to apply this understanding to their decision...
is the statement of values and principles guiding the daily work of the auditors. One of the principles outlined in the Code of Ethics is the statutory auditorStatutory auditorA is an official found in Japanese kabushiki kaisha .Statutory auditors are elected by shareholders and hold a position in the hierarchy alongside the board of directors. A kabushiki kaisha must have at least one statutory auditor, unless the transfer of shares is restricted in the articles of...
’s obligation to apply generally accepted auditing standards. (not to be mistaken with the AICPA's Generally accepted auditing standardsGenerally Accepted Auditing StandardsGenerally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged...
)Level 3: Fundamental Auditing Principles ISSAI 100-400 Basic Principles, General Standards, Field Standards (endorsed 2001), and Reporting Standards Level 4: Auditing Guidelines ISSAI 1000-1810 Financial Audit Financial auditA financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion...
GuidelinesFinancial_Audit_Guidelines_E.pdf ISSAI 3000-3100 Performance Audit Performance auditPerformance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources...
GuidelinesISSAI 4000-4200 Compliance Audit Guidelines ISSAI 5000-5010 Guidelines on auditing International Institutions ISSAI 5100-5140 Guidelines on Environmental Audit ISSAI 5200-5240 Guidelines on Privatisation ISSAI 5300-5399 guidelines on IT-audit ISSAI 5400-5499 Guidelines on Audit of Public Debt ISSAI 5500-5599 Guidelines on Audit of Disaster-related Aid ISSAI 5600-5699 Guidelines on Peer Reviews Guidance for Good governance Good governanceGood governance is an indeterminate term used in development literature to describe how public institutions conduct public affairs and manage public resources in order to guarantee the realization of human rights. Governance describes "the process of decision-making and the process by which...
INTOSAI GOVs 9100 - 9230 Internal Control Internal controlIn accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
and Accounting Standardswww.issai.org/media(891,1033)/Internal_Control_Standards.pdf
Two main types of audit
The INTOSAI Auditing Standards distinguish basically two types of audit that a Government Auditor may perform:- Regularity audit or Statutory audit, which is a Financial auditFinancial auditA financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion...
of the financial reporting or budgetBudgetA budget is a financial plan and a list of all planned expenses and revenues. It is a plan for saving, borrowing and spending. A budget is an important concept in microeconomics, which uses a budget line to illustrate the trade-offs between two or more goods...
reporting of the audited entity.
In a regularity audit, the audit report contains the auditor's opinion.
- Performance auditPerformance auditPerformance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources...
, refers to an examination of a program, function, operation or the management systemManagement systemA management system is the framework of processes and procedures used to ensure that an organization can fulfill all tasks required to achieve its objectives....
s and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.
In a performance audit, the report should contain a statement of assurance on those items tested for compliance, as the auditor's conclusion (as opposed to opinion).
The INTOSAI's (and GAO
Government Accountability Office
The Government Accountability Office is the audit, evaluation, and investigative arm of the United States Congress. It is located in the legislative branch of the United States government.-History:...
's or ECA
European Court of Auditors
The Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
's) Performance audit correspond to the Review
Review
A review is an evaluation of a publication, a product or a service, such as a movie , video game, musical composition , book ; a piece of hardware like a car, home appliance, or computer; or an event or performance, such as a live music concert, a play, musical theater show or dance show...
Engagement
Engagement Letter
An engagement letter defines the legal relationship between a professional firm and its client...
s or "Assurance Engagements other than Audits" of the IFAC
International Federation of Accountants
International Federation of Accountants is the global organization for the accountancy profession. IFAC has 164 member and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe...
.
Adoption by intergovernmental organizations
In addition to the INTOSAI members (the Supreme Audit Institutions), the following intergovernmental organizations have adopted INTOSAI AS:- Council of EuropeCouncil of EuropeThe Council of Europe is an international organisation promoting co-operation between all countries of Europe in the areas of legal standards, human rights, democratic development, the rule of law and cultural co-operation...
- European CommunitiesEuropean CommunitiesThe European Communities were three international organisations that were governed by the same set of institutions...
- The European Court of AuditorsEuropean Court of AuditorsThe Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
performs its audits in accordance with the IFACIFACIFAC may refer to:* International Fine Arts College* International Federation of Accountants* International Federation of Automatic Control* Irvine Fine Arts Center* Irish Farm Accounts Cooperative...
and INTOSAI Auditing Standards and Codes of ethics, in so far as these are applicable in the European Community context.
- The European Court of Auditors
- European Centre for Medium-Range Weather ForecastsEuropean Centre for Medium-Range Weather ForecastsThe European Centre for Medium-Range Weather Forecasts is an independent intergovernmental organisation supported by 19 European Member States and 15 Co-operating States...
- Audit by two appointed Supreme Audit Institutions.
- European Space AgencyEuropean Space AgencyThe European Space Agency , established in 1975, is an intergovernmental organisation dedicated to the exploration of space, currently with 18 member states...
- Audit by an Audit Board composed of Supreme Audit Institutions auditors.
- EUMETSAT
- Audit by an appointed Supreme Audit Institution.
- International Criminal Police Organization
- North Atlantic Treaty Organization
- Organisation for Economic Cooperation and Development
- Audit by a Supreme Audit Institution.
- The United Nations
- The United Nations' Board of Auditors (the external audit of the UN) has adopted the ISAs (International Standards on AuditingInternational Standards on AuditingInternational Standards on Auditing are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants through the International Auditing and Assurance Standards Board .-Respective responsibilities:*ISA...
). The Board is composed of three Supreme Audit Institutions chairmen, familiar with and usually using the INTOSAI Auditing Standards.
- The United Nations' Board of Auditors (the external audit of the UN) has adopted the ISAs (International Standards on Auditing
INTOSAI and Internal Audit
The Institute of Internal AuditorsInstitute of Internal Auditors
Established in 1941, The Institute of Internal Auditors is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United...
(IIA) is among the 4 associated members of the INTOSAI.
The INTOSAI is a strong advocate for the establishment of Independent Internal audit
Auditor independence
Auditor independence refers to the independence of the internal auditor or of the external auditor from parties that may have a financial interest in the business being audited.Independence requires integrity and an objective approach to the audit process...
in public entities.
- ISSAI 1610 – Using the Work of Internal Auditors
- INTOSAI Guidance for Good governanceGood governanceGood governance is an indeterminate term used in development literature to describe how public institutions conduct public affairs and manage public resources in order to guarantee the realization of human rights. Governance describes "the process of decision-making and the process by which...
: INTOSAI GOVs 9100 - 9230
The guidance 'INTOSAI GOV 9100' states:
-(page 46) "The Supreme Audit Institution also has a vested interest in ensuring that strong internal audit
Internal audit
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk...
units exist where needed. Those audit units constitute an important element of internal control
Internal control
In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
by providing a continuous means for improving an organisation's operations. In some countries, however, the internal audit units may lack independence
Independence
Independence is a condition of a nation, country, or state in which its residents and population, or some portion thereof, exercise self-government, and usually sovereignty, over its territory....
, be weak, or be non-existent. In those cases, the SAI should, whenever possible, offer assistance and guidance to establish and develop those capacities and to ensure the independence of the internal auditor's activities."
- "The creation of an internal audit unit as part of the internal control
Internal control
In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
system is a strong signal by management that internal control is important.
(...) For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report directly to the highest level of authority within the organisation.
(...) "For professional guidance, internal auditors should use the Professional Practices Framework (PPF) of the Institute of Internal Auditors
Institute of Internal Auditors
Established in 1941, The Institute of Internal Auditors is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United...
(IIA) (...)Additionally, internal auditors should follow the INTOSAI Code of Ethics".
Regional working groups
AFROSAI: African Organization of Supreme Audit InstitutionsARABOSAI: Arab Organization of Supreme Audit InstitutionsASOSAI: Asian Organization of Supreme Audit InstitutionsCAROSAI: Caribbean Organization of Supreme Audit InstitutionsEUROSAI: European Organization of Supreme Audit Institutions. For more information please see website.OLACES: Organization of Latin American and Caribbean Supreme Audit InstitutionsPASAI: Pacific Association of Supreme Audit InstitutionsList of INCOSAI Conferences
{| class="wikitable"|-
! INCOSAI !! Place !! Date !! Host!! Information
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|XVII ||||
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|XVIII ||||
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The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General
Comptroller General
Comptroller General or Comptroller-General or Controller General may refer to:* the Comptroller General of the United States, director of the Government Accountability Office* Comptroller General of Convicts...
Offices of nations.
INTOSAI was founded in 1953 in Havana, Cuba. 34 audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors
European Court of Auditors
The Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
and 4 associated members).
The members of INTOSAI are the primary external auditors of the United Nations
United Nations
The United Nations is an international organization whose stated aims are facilitating cooperation in international law, international security, economic development, social progress, human rights, and achievement of world peace...
. The UN's General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.
INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI).
It publishes the quarterly International Journal of Government Auditing
International Journal of Government Auditing
International Journal of Government Auditing is a quarterly publication covering public sector accounting. It is the official publication of the International Organization of Supreme Audit Institutions. It began in 1971. Issues since 1999 are ....
. Examples of its major publications are:
- Guidelines for Internal Control Standards for the Public Sector (1992 - The current text is the 2004 revision by the INTOSAI Internal Control Standards Committee, approved by the XVIIIth INCOSAI of October 2004. It has been subsequently integrated in the INTOSAI standards/guidances as "INTOSAI GOV 9100"). It relies upon the COSOCommittee of Sponsoring Organizations of the Treadway CommissionThe Committee of Sponsoring Organizations of the Treadway Commission is a voluntary private-sector organization, established in the United States, dedicated to providing guidance to executive management and governance entities on critical aspects of organizational governance, business ethics,...
's integrated framework for internal control (as stated in the preface), and uses the COSO's definition of Internal ControlInternal controlIn accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
and IIAInstitute of Internal AuditorsEstablished in 1941, The Institute of Internal Auditors is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United...
's definition of Internal AuditInternal auditInternal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk...
. - Guidelines on Best Practice for the Audit of Privatizations, (1998)
- Guidance for Planning an Audit of Internal Controls for Public Debt, (2002)
The ISSAIs, International Standards of Supreme Audit Institutions
The 'International Standards of Supreme Audit Institutions' ISSAI are a benchmarkBenchmarking
Benchmarking is the process of comparing one's business processes and performance metrics to industry bests and/or best practices from other industries. Dimensions typically measured are quality, time and cost...
for audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
ing public entities (External Audit Standards for public entities).
The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005-2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.
The framework comprises all documents endorsed by INCOSAI with the purpose of guiding the professional standards used by SAIs
The ISSAIs can be found at INTOSAI.ORG and issai.org.
The list of ISSAIs if in the table below:
- Auditing Standards (ISSAI-numbers of 3 digits) stipulate general principles and postulates for carrying out the audit work;
- Implementation Guidelines (ISSAI-numbers of 4 digits) give more detailed guidance, practical assistance to SAISAISAI is an acronym for:*The New York Stock Exchange Symbol for Science Applications International Corporation*SAI a graphics painting program for Microsoft Windows*Sailfish...
s in implementing the Standards in their individual constituents.
{| class="wikitable"
|-
!Hierarchical level of the text!! ISSAI series !! Name !! Notes!!Link to ISSAI document
|-
|Level 1: Founding Principles||ISSAI 1||The Lima Declaration (endorsed 1977)||Comprehensive precepts on auditing in the public sector
Public sector
The public sector, sometimes referred to as the state sector, is a part of the state that deals with either the production, delivery and allocation of goods and services by and for the government or its citizens, whether national, regional or local/municipal.Examples of public sector activity range...
||
|-
|Level 2: Prerequisites ||ISSAI 10-40||Prerequisites for the Functioning of Supreme Audit Institutions ||* The 'ISSAI 30' Code of Ethics
Ethical code
An ethical code is adopted by an organization in an attempt to assist those in the organization called upon to make a decision understand the difference between 'right' and 'wrong' and to apply this understanding to their decision...
is the statement of values and principles guiding the daily work of the auditors. One of the principles outlined in the Code of Ethics is the statutory auditor
Statutory auditor
A is an official found in Japanese kabushiki kaisha .Statutory auditors are elected by shareholders and hold a position in the hierarchy alongside the board of directors. A kabushiki kaisha must have at least one statutory auditor, unless the transfer of shares is restricted in the articles of...
’s obligation to apply generally accepted auditing standards. (not to be mistaken with the AICPA's Generally accepted auditing standards
Generally Accepted Auditing Standards
Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged...
)||
|-
|Level 3: Fundamental Auditing Principles||ISSAI 100-400||Basic Principles, General Standards, Field Standards (endorsed 2001), and Reporting Standards|| ||
|-
|Level 4: Auditing Guidelines||ISSAI 1000-1810||Financial Audit
Financial audit
A financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion...
Guidelines|| ||Financial_Audit_Guidelines_E.pdf
|-
| ||ISSAI 3000-3100||Performance Audit
Performance audit
Performance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources...
Guidelines|| ||
|-
| ||ISSAI 4000-4200||Compliance Audit Guidelines|| ||
|-
| ||ISSAI 5000-5010||Guidelines on auditing International Institutions|| ||
|-
| ||ISSAI 5100-5140||Guidelines on Environmental Audit|| ||
|-
| ||ISSAI 5200-5240||Guidelines on Privatisation|| ||
|-
| ||ISSAI 5300-5399||guidelines on IT-audit|| ||
|-
| ||ISSAI 5400-5499||Guidelines on Audit of Public Debt|| ||
|-
| ||ISSAI 5500-5599||Guidelines on Audit of Disaster-related Aid|| ||
|-
| ||ISSAI 5600-5699||Guidelines on Peer Reviews|| ||
|-
|Guidance for Good governance
Good governance
Good governance is an indeterminate term used in development literature to describe how public institutions conduct public affairs and manage public resources in order to guarantee the realization of human rights. Governance describes "the process of decision-making and the process by which...
||INTOSAI GOVs 9100 - 9230|| Internal Control
Internal control
In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
and Accounting Standards|| ||www.issai.org/media(891,1033)/Internal_Control_Standards.pdf
|}
Two main types of audit
The INTOSAI Auditing Standards distinguish basically two types of audit that a Government Auditor may perform:- Regularity audit or Statutory audit, which is a Financial auditFinancial auditA financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion...
of the financial reporting or budgetBudgetA budget is a financial plan and a list of all planned expenses and revenues. It is a plan for saving, borrowing and spending. A budget is an important concept in microeconomics, which uses a budget line to illustrate the trade-offs between two or more goods...
reporting of the audited entity.
In a regularity audit, the audit report contains the auditor's opinion.
- Performance auditPerformance auditPerformance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources...
, refers to an examination of a program, function, operation or the management systemManagement systemA management system is the framework of processes and procedures used to ensure that an organization can fulfill all tasks required to achieve its objectives....
s and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.
In a performance audit, the report should contain a statement of assurance on those items tested for compliance, as the auditor's conclusion (as opposed to opinion).
The INTOSAI's (and GAO
Government Accountability Office
The Government Accountability Office is the audit, evaluation, and investigative arm of the United States Congress. It is located in the legislative branch of the United States government.-History:...
's or ECA
European Court of Auditors
The Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
's) Performance audit correspond to the Review
Review
A review is an evaluation of a publication, a product or a service, such as a movie , video game, musical composition , book ; a piece of hardware like a car, home appliance, or computer; or an event or performance, such as a live music concert, a play, musical theater show or dance show...
Engagement
Engagement Letter
An engagement letter defines the legal relationship between a professional firm and its client...
s or "Assurance Engagements other than Audits" of the IFAC
International Federation of Accountants
International Federation of Accountants is the global organization for the accountancy profession. IFAC has 164 member and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe...
.
Adoption by intergovernmental organizations
In addition to the INTOSAI members (the Supreme Audit Institutions), the following intergovernmental organizations have adopted INTOSAI AS:- Council of EuropeCouncil of EuropeThe Council of Europe is an international organisation promoting co-operation between all countries of Europe in the areas of legal standards, human rights, democratic development, the rule of law and cultural co-operation...
- European CommunitiesEuropean CommunitiesThe European Communities were three international organisations that were governed by the same set of institutions...
- The European Court of AuditorsEuropean Court of AuditorsThe Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
performs its audits in accordance with the IFACIFACIFAC may refer to:* International Fine Arts College* International Federation of Accountants* International Federation of Automatic Control* Irvine Fine Arts Center* Irish Farm Accounts Cooperative...
and INTOSAI Auditing Standards and Codes of ethics, in so far as these are applicable in the European Community context.
- The European Court of Auditors
- European Centre for Medium-Range Weather ForecastsEuropean Centre for Medium-Range Weather ForecastsThe European Centre for Medium-Range Weather Forecasts is an independent intergovernmental organisation supported by 19 European Member States and 15 Co-operating States...
- Audit by two appointed Supreme Audit Institutions.
- European Space AgencyEuropean Space AgencyThe European Space Agency , established in 1975, is an intergovernmental organisation dedicated to the exploration of space, currently with 18 member states...
- Audit by an Audit Board composed of Supreme Audit Institutions auditors.
- EUMETSAT
- Audit by an appointed Supreme Audit Institution.
- International Criminal Police Organization
- North Atlantic Treaty Organization
- Organisation for Economic Cooperation and Development
- Audit by a Supreme Audit Institution.
- The United Nations
- The United Nations' Board of Auditors (the external audit of the UN) has adopted the ISAs (International Standards on AuditingInternational Standards on AuditingInternational Standards on Auditing are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants through the International Auditing and Assurance Standards Board .-Respective responsibilities:*ISA...
). The Board is composed of three Supreme Audit Institutions chairmen, familiar with and usually using the INTOSAI Auditing Standards.
- The United Nations' Board of Auditors (the external audit of the UN) has adopted the ISAs (International Standards on Auditing
INTOSAI and Internal Audit
The Institute of Internal AuditorsInstitute of Internal Auditors
Established in 1941, The Institute of Internal Auditors is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United...
(IIA) is among the 4 associated members of the INTOSAI.
The INTOSAI is a strong advocate for the establishment of Independent Internal audit
Auditor independence
Auditor independence refers to the independence of the internal auditor or of the external auditor from parties that may have a financial interest in the business being audited.Independence requires integrity and an objective approach to the audit process...
in public entities.
- ISSAI 1610 – Using the Work of Internal Auditors
- INTOSAI Guidance for Good governanceGood governanceGood governance is an indeterminate term used in development literature to describe how public institutions conduct public affairs and manage public resources in order to guarantee the realization of human rights. Governance describes "the process of decision-making and the process by which...
: INTOSAI GOVs 9100 - 9230
The guidance 'INTOSAI GOV 9100' states:
-(page 46) "The Supreme Audit Institution also has a vested interest in ensuring that strong internal audit
Internal audit
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk...
units exist where needed. Those audit units constitute an important element of internal control
Internal control
In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
by providing a continuous means for improving an organisation's operations. In some countries, however, the internal audit units may lack independence
Independence
Independence is a condition of a nation, country, or state in which its residents and population, or some portion thereof, exercise self-government, and usually sovereignty, over its territory....
, be weak, or be non-existent. In those cases, the SAI should, whenever possible, offer assistance and guidance to establish and develop those capacities and to ensure the independence of the internal auditor's activities."
- "The creation of an internal audit unit as part of the internal control
Internal control
In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
system is a strong signal by management that internal control is important.
(...) For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report directly to the highest level of authority within the organisation.
(...) "For professional guidance, internal auditors should use the Professional Practices Framework (PPF) of the Institute of Internal Auditors
Institute of Internal Auditors
Established in 1941, The Institute of Internal Auditors is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United...
(IIA) (...)Additionally, internal auditors should follow the INTOSAI Code of Ethics".
Regional working groups
AFROSAI: African Organization of Supreme Audit InstitutionsARABOSAI: Arab Organization of Supreme Audit InstitutionsASOSAI: Asian Organization of Supreme Audit InstitutionsCAROSAI: Caribbean Organization of Supreme Audit InstitutionsEUROSAI: European Organization of Supreme Audit Institutions. For more information please see website.OLACES: Organization of Latin American and Caribbean Supreme Audit InstitutionsPASAI: Pacific Association of Supreme Audit InstitutionsList of INCOSAI Conferences
{| class="wikitable"|-
! INCOSAI !! Place !! Date !! Host!! Information
|-
| I ||
Havana
, Cuba
|| November 1953 || Ministry of Auditing and Control of the Republic of Cuba
||Havana
Havana is the capital city, province, major port, and leading commercial centre of Cuba. The city proper has a population of 2.1 million inhabitants, and it spans a total of — making it the largest city in the Caribbean region, and the most populous...
, Cuba
Cuba
The Republic of Cuba is an island nation in the Caribbean. The nation of Cuba consists of the main island of Cuba, the Isla de la Juventud, and several archipelagos. Havana is the largest city in Cuba and the country's capital. Santiago de Cuba is the second largest city...
|| November 1953 || Ministry of Auditing and Control of the Republic of Cuba
|-
| II ||
Brussels
, Belgium
|| September 1956 || Court of Audit of Belgium
||Brussels
Brussels , officially the Brussels Region or Brussels-Capital Region , is the capital of Belgium and the de facto capital of the European Union...
, Belgium
Belgium
Belgium , officially the Kingdom of Belgium, is a federal state in Western Europe. It is a founding member of the European Union and hosts the EU's headquarters, and those of several other major international organisations such as NATO.Belgium is also a member of, or affiliated to, many...
|| September 1956 || Court of Audit of Belgium
Court of Audit of Belgium
The Court of Audit of Belgium is a Belgian governmental institution established by article 180 of the Belgian Constitution...
|-
| III ||
Rio de Janeiro
, Brazil
|| May 1959 || Tribunal de Contas da União
||Rio de Janeiro
Rio de Janeiro , commonly referred to simply as Rio, is the capital city of the State of Rio de Janeiro, the second largest city of Brazil, and the third largest metropolitan area and agglomeration in South America, boasting approximately 6.3 million people within the city proper, making it the 6th...
, Brazil
Brazil
Brazil , officially the Federative Republic of Brazil , is the largest country in South America. It is the world's fifth largest country, both by geographical area and by population with over 192 million people...
|| May 1959 || Tribunal de Contas da União
Tribunal de Contas da União
The Tribunal de Contas da União is the Brazilian federal accountability office. It is an arm of the Legislative Branch of the Brazilian government. Its members, called ministers, are appointed by the National Congress and the President of Brazil...
|-
|IV ||
Vienna (Austria) ||May 1962|| Court of Audit of the Republic of Austria
|||-
|V ||
Jerusalem, Israël
|| June 1965 ||State Comptroller's Office of Israel
||Israel
The State of Israel is a parliamentary republic located in the Middle East, along the eastern shore of the Mediterranean Sea...
|| June 1965 ||State Comptroller's Office of Israel
|-
|VI ||
Tokyo
, Japan
|| May 1968||Board of Audit of Japan
||Tokyo
, ; officially , is one of the 47 prefectures of Japan. Tokyo is the capital of Japan, the center of the Greater Tokyo Area, and the largest metropolitan area of Japan. It is the seat of the Japanese government and the Imperial Palace, and the home of the Japanese Imperial Family...
, Japan
Japan
Japan is an island nation in East Asia. Located in the Pacific Ocean, it lies to the east of the Sea of Japan, China, North Korea, South Korea and Russia, stretching from the Sea of Okhotsk in the north to the East China Sea and Taiwan in the south...
|| May 1968||Board of Audit of Japan
Board of Audit (Japan)
The reviews government expenditures and submits an annual report to the Diet. Article 90 of the Constitution of Japan and the Board of Audit Act of 1947 give this body substantial independence from both cabinet and Diet control....
|-
|VII ||
Montreal
||September 1971 ||Office of the Auditor General of Canada
||Montreal
Montreal is a city in Canada. It is the largest city in the province of Quebec, the second-largest city in Canada and the seventh largest in North America...
||September 1971 ||Office of the Auditor General of Canada
Auditor General of Canada
The role of the Auditor General of Canada is to aid accountability by conducting independent audits of federal government operations. The Auditor General reports to the House of Commons, not to the government...
|-
|VIII ||
Madrid
||May 1974 || Tribunal de Cuentas
||Madrid
Madrid is the capital and largest city of Spain. The population of the city is roughly 3.3 million and the entire population of the Madrid metropolitan area is calculated to be 6.271 million. It is the third largest city in the European Union, after London and Berlin, and its metropolitan...
||May 1974 || Tribunal de Cuentas
|-
|IX ||
Lima
||October 1977 || Contraloría General de la República del Perú
||Lima
Lima is the capital and the largest city of Peru. It is located in the valleys of the Chillón, Rímac and Lurín rivers, in the central part of the country, on a desert coast overlooking the Pacific Ocean. Together with the seaport of Callao, it forms a contiguous urban area known as the Lima...
||October 1977 || Contraloría General de la República del Perú
|-
|X ||
Nairobi
, Kenya
||June 1980 ||Office of the Comptroller and Auditor General of Kenya
||Nairobi
Nairobi is the capital and largest city of Kenya. The city and its surrounding area also forms the Nairobi County. The name "Nairobi" comes from the Maasai phrase Enkare Nyirobi, which translates to "the place of cool waters". However, it is popularly known as the "Green City in the Sun" and is...
, Kenya
Kenya
Kenya , officially known as the Republic of Kenya, is a country in East Africa that lies on the equator, with the Indian Ocean to its south-east...
||June 1980 ||Office of the Comptroller and Auditor General of Kenya
|-
|XI ||
Manila
, Philippines
||April 1983||Philippine Commission on Audit
||Manila
Manila is the capital of the Philippines. It is one of the sixteen cities forming Metro Manila.Manila is located on the eastern shores of Manila Bay and is bordered by Navotas and Caloocan to the north, Quezon City to the northeast, San Juan and Mandaluyong to the east, Makati on the southeast,...
, Philippines
Philippines
The Philippines , officially known as the Republic of the Philippines , is a country in Southeast Asia in the western Pacific Ocean. To its north across the Luzon Strait lies Taiwan. West across the South China Sea sits Vietnam...
||April 1983||Philippine Commission on Audit
|-
|XII ||
Sydney
||April 1986 ||Australian National Audit Office
||Sydney
Sydney is the most populous city in Australia and the state capital of New South Wales. Sydney is located on Australia's south-east coast of the Tasman Sea. As of June 2010, the greater metropolitan area had an approximate population of 4.6 million people...
||April 1986 ||Australian National Audit Office
Australian National Audit Office
The Australian National Audit Office is the national auditor for the Parliament of Australia and Government of Australia. It reports directly to Parliament but is administratively located in the Portfolio of Prime Minister and Cabinet....
|-
|XIII ||
Berlin
, Germany
||June 1989 ||Bundesrechnungshof
||Berlin
Berlin is the capital city of Germany and is one of the 16 states of Germany. With a population of 3.45 million people, Berlin is Germany's largest city. It is the second most populous city proper and the seventh most populous urban area in the European Union...
, Germany
Germany
Germany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...
||June 1989 ||Bundesrechnungshof
Bundesrechnungshof
The Bundesrechnungshof is the supreme federal authority for federal audit matters in Germany. There are equivalent bodies at state level. The status of the Bundesrechnungshof, its members and its essential functions are guaranteed by the German Constitution , and regulated by other legislation The...
|-
|XIV ||
Washington ||October 1992 ||Government Accountability Office
||Government Accountability Office
The Government Accountability Office is the audit, evaluation, and investigative arm of the United States Congress. It is located in the legislative branch of the United States government.-History:...
|-
|XV ||
Cairo
Egypt
||September - October 1995 ||Central Auditing Organization of Egypt
||Cairo
Cairo , is the capital of Egypt and the largest city in the Arab world and Africa, and the 16th largest metropolitan area in the world. Nicknamed "The City of a Thousand Minarets" for its preponderance of Islamic architecture, Cairo has long been a centre of the region's political and cultural life...
Egypt
Egypt
Egypt , officially the Arab Republic of Egypt, Arabic: , is a country mainly in North Africa, with the Sinai Peninsula forming a land bridge in Southwest Asia. Egypt is thus a transcontinental country, and a major power in Africa, the Mediterranean Basin, the Middle East and the Muslim world...
||September - October 1995 ||Central Auditing Organization of Egypt
Central Auditing Organization
The Central Auditing Organization is an independent auditing institution established in Egypt in 1942 as an instrument of public finance control. Originally created as the Divan of Accounting, its name was changed to Divan of Auditing in 1960, before acquiring its current designation in 1964. It...
|-
|XVI ||
Montevideo
, Uruguay
||November 1998 ||Contraloría General de la República del Uruguay
||Montevideo
Montevideo is the largest city, the capital, and the chief port of Uruguay. The settlement was established in 1726 by Bruno Mauricio de Zabala, as a strategic move amidst a Spanish-Portuguese dispute over the platine region, and as a counter to the Portuguese colony at Colonia del Sacramento...
, Uruguay
Uruguay
Uruguay ,officially the Oriental Republic of Uruguay,sometimes the Eastern Republic of Uruguay; ) is a country in the southeastern part of South America. It is home to some 3.5 million people, of whom 1.8 million live in the capital Montevideo and its metropolitan area...
||November 1998 ||Contraloría General de la República del Uruguay
|-
|XVII ||
Seoul
, Korea
||October 2001||Board of Audit and Inspection of Korea
||Seoul
Seoul , officially the Seoul Special City, is the capital and largest metropolis of South Korea. A megacity with a population of over 10 million, it is the largest city proper in the OECD developed world...
, Korea
Korea
Korea ) is an East Asian geographic region that is currently divided into two separate sovereign states — North Korea and South Korea. Located on the Korean Peninsula, Korea is bordered by the People's Republic of China to the northwest, Russia to the northeast, and is separated from Japan to the...
||October 2001||Board of Audit and Inspection of Korea
|-
|XVIII ||
Budapest
, Hungary
||October 2004 ||Hungarian State Audit Office
||Budapest
Budapest is the capital of Hungary. As the largest city of Hungary, it is the country's principal political, cultural, commercial, industrial, and transportation centre. In 2011, Budapest had 1,733,685 inhabitants, down from its 1989 peak of 2,113,645 due to suburbanization. The Budapest Commuter...
, Hungary
Hungary
Hungary , officially the Republic of Hungary , is a landlocked country in Central Europe. It is situated in the Carpathian Basin and is bordered by Slovakia to the north, Ukraine and Romania to the east, Serbia and Croatia to the south, Slovenia to the southwest and Austria to the west. The...
||October 2004 ||Hungarian State Audit Office
|-
|XIX||
The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General
Comptroller General
Comptroller General or Comptroller-General or Controller General may refer to:* the Comptroller General of the United States, director of the Government Accountability Office* Comptroller General of Convicts...
Offices of nations.
INTOSAI was founded in 1953 in Havana, Cuba. 34 audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors
European Court of Auditors
The Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
and 4 associated members).
The members of INTOSAI are the primary external auditors of the United Nations
United Nations
The United Nations is an international organization whose stated aims are facilitating cooperation in international law, international security, economic development, social progress, human rights, and achievement of world peace...
. The UN's General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.
INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI).
It publishes the quarterly International Journal of Government Auditing
International Journal of Government Auditing
International Journal of Government Auditing is a quarterly publication covering public sector accounting. It is the official publication of the International Organization of Supreme Audit Institutions. It began in 1971. Issues since 1999 are ....
. Examples of its major publications are:
- Guidelines for Internal Control Standards for the Public Sector (1992 - The current text is the 2004 revision by the INTOSAI Internal Control Standards Committee, approved by the XVIIIth INCOSAI of October 2004. It has been subsequently integrated in the INTOSAI standards/guidances as "INTOSAI GOV 9100"). It relies upon the COSOCommittee of Sponsoring Organizations of the Treadway CommissionThe Committee of Sponsoring Organizations of the Treadway Commission is a voluntary private-sector organization, established in the United States, dedicated to providing guidance to executive management and governance entities on critical aspects of organizational governance, business ethics,...
's integrated framework for internal control (as stated in the preface), and uses the COSO's definition of Internal ControlInternal controlIn accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
and IIAInstitute of Internal AuditorsEstablished in 1941, The Institute of Internal Auditors is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United...
's definition of Internal AuditInternal auditInternal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk...
. - Guidelines on Best Practice for the Audit of Privatizations, (1998)
- Guidance for Planning an Audit of Internal Controls for Public Debt, (2002)
The ISSAIs, International Standards of Supreme Audit Institutions
The 'International Standards of Supreme Audit Institutions' ISSAI are a benchmarkBenchmarking
Benchmarking is the process of comparing one's business processes and performance metrics to industry bests and/or best practices from other industries. Dimensions typically measured are quality, time and cost...
for audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
ing public entities (External Audit Standards for public entities).
The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005-2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.
The framework comprises all documents endorsed by INCOSAI with the purpose of guiding the professional standards used by SAIs
The ISSAIs can be found at INTOSAI.ORG and issai.org.
The list of ISSAIs if in the table below:
- Auditing Standards (ISSAI-numbers of 3 digits) stipulate general principles and postulates for carrying out the audit work;
- Implementation Guidelines (ISSAI-numbers of 4 digits) give more detailed guidance, practical assistance to SAISAISAI is an acronym for:*The New York Stock Exchange Symbol for Science Applications International Corporation*SAI a graphics painting program for Microsoft Windows*Sailfish...
s in implementing the Standards in their individual constituents.
{| class="wikitable"
|-
!Hierarchical level of the text!! ISSAI series !! Name !! Notes!!Link to ISSAI document
|-
|Level 1: Founding Principles||ISSAI 1||The Lima Declaration (endorsed 1977)||Comprehensive precepts on auditing in the public sector
Public sector
The public sector, sometimes referred to as the state sector, is a part of the state that deals with either the production, delivery and allocation of goods and services by and for the government or its citizens, whether national, regional or local/municipal.Examples of public sector activity range...
||
|-
|Level 2: Prerequisites ||ISSAI 10-40||Prerequisites for the Functioning of Supreme Audit Institutions ||* The 'ISSAI 30' Code of Ethics
Ethical code
An ethical code is adopted by an organization in an attempt to assist those in the organization called upon to make a decision understand the difference between 'right' and 'wrong' and to apply this understanding to their decision...
is the statement of values and principles guiding the daily work of the auditors. One of the principles outlined in the Code of Ethics is the statutory auditor
Statutory auditor
A is an official found in Japanese kabushiki kaisha .Statutory auditors are elected by shareholders and hold a position in the hierarchy alongside the board of directors. A kabushiki kaisha must have at least one statutory auditor, unless the transfer of shares is restricted in the articles of...
’s obligation to apply generally accepted auditing standards. (not to be mistaken with the AICPA's Generally accepted auditing standards
Generally Accepted Auditing Standards
Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged...
)||
|-
|Level 3: Fundamental Auditing Principles||ISSAI 100-400||Basic Principles, General Standards, Field Standards (endorsed 2001), and Reporting Standards|| ||
|-
|Level 4: Auditing Guidelines||ISSAI 1000-1810||Financial Audit
Financial audit
A financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion...
Guidelines|| ||Financial_Audit_Guidelines_E.pdf
|-
| ||ISSAI 3000-3100||Performance Audit
Performance audit
Performance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources...
Guidelines|| ||
|-
| ||ISSAI 4000-4200||Compliance Audit Guidelines|| ||
|-
| ||ISSAI 5000-5010||Guidelines on auditing International Institutions|| ||
|-
| ||ISSAI 5100-5140||Guidelines on Environmental Audit|| ||
|-
| ||ISSAI 5200-5240||Guidelines on Privatisation|| ||
|-
| ||ISSAI 5300-5399||guidelines on IT-audit|| ||
|-
| ||ISSAI 5400-5499||Guidelines on Audit of Public Debt|| ||
|-
| ||ISSAI 5500-5599||Guidelines on Audit of Disaster-related Aid|| ||
|-
| ||ISSAI 5600-5699||Guidelines on Peer Reviews|| ||
|-
|Guidance for Good governance
Good governance
Good governance is an indeterminate term used in development literature to describe how public institutions conduct public affairs and manage public resources in order to guarantee the realization of human rights. Governance describes "the process of decision-making and the process by which...
||INTOSAI GOVs 9100 - 9230|| Internal Control
Internal control
In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
and Accounting Standards|| ||www.issai.org/media(891,1033)/Internal_Control_Standards.pdf
|}
Two main types of audit
The INTOSAI Auditing Standards distinguish basically two types of audit that a Government Auditor may perform:- Regularity audit or Statutory audit, which is a Financial auditFinancial auditA financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion...
of the financial reporting or budgetBudgetA budget is a financial plan and a list of all planned expenses and revenues. It is a plan for saving, borrowing and spending. A budget is an important concept in microeconomics, which uses a budget line to illustrate the trade-offs between two or more goods...
reporting of the audited entity.
In a regularity audit, the audit report contains the auditor's opinion.
- Performance auditPerformance auditPerformance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources...
, refers to an examination of a program, function, operation or the management systemManagement systemA management system is the framework of processes and procedures used to ensure that an organization can fulfill all tasks required to achieve its objectives....
s and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.
In a performance audit, the report should contain a statement of assurance on those items tested for compliance, as the auditor's conclusion (as opposed to opinion).
The INTOSAI's (and GAO
Government Accountability Office
The Government Accountability Office is the audit, evaluation, and investigative arm of the United States Congress. It is located in the legislative branch of the United States government.-History:...
's or ECA
European Court of Auditors
The Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
's) Performance audit correspond to the Review
Review
A review is an evaluation of a publication, a product or a service, such as a movie , video game, musical composition , book ; a piece of hardware like a car, home appliance, or computer; or an event or performance, such as a live music concert, a play, musical theater show or dance show...
Engagement
Engagement Letter
An engagement letter defines the legal relationship between a professional firm and its client...
s or "Assurance Engagements other than Audits" of the IFAC
International Federation of Accountants
International Federation of Accountants is the global organization for the accountancy profession. IFAC has 164 member and associates in 124 countries and jurisdictions, representing more than 2.5 million accountants employed in public practice, industry and commerce, government, and academe...
.
Adoption by intergovernmental organizations
In addition to the INTOSAI members (the Supreme Audit Institutions), the following intergovernmental organizations have adopted INTOSAI AS:- Council of EuropeCouncil of EuropeThe Council of Europe is an international organisation promoting co-operation between all countries of Europe in the areas of legal standards, human rights, democratic development, the rule of law and cultural co-operation...
- European CommunitiesEuropean CommunitiesThe European Communities were three international organisations that were governed by the same set of institutions...
- The European Court of AuditorsEuropean Court of AuditorsThe Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
performs its audits in accordance with the IFACIFACIFAC may refer to:* International Fine Arts College* International Federation of Accountants* International Federation of Automatic Control* Irvine Fine Arts Center* Irish Farm Accounts Cooperative...
and INTOSAI Auditing Standards and Codes of ethics, in so far as these are applicable in the European Community context.
- The European Court of Auditors
- European Centre for Medium-Range Weather ForecastsEuropean Centre for Medium-Range Weather ForecastsThe European Centre for Medium-Range Weather Forecasts is an independent intergovernmental organisation supported by 19 European Member States and 15 Co-operating States...
- Audit by two appointed Supreme Audit Institutions.
- European Space AgencyEuropean Space AgencyThe European Space Agency , established in 1975, is an intergovernmental organisation dedicated to the exploration of space, currently with 18 member states...
- Audit by an Audit Board composed of Supreme Audit Institutions auditors.
- EUMETSAT
- Audit by an appointed Supreme Audit Institution.
- International Criminal Police Organization
- North Atlantic Treaty Organization
- Organisation for Economic Cooperation and Development
- Audit by a Supreme Audit Institution.
- The United Nations
- The United Nations' Board of Auditors (the external audit of the UN) has adopted the ISAs (International Standards on AuditingInternational Standards on AuditingInternational Standards on Auditing are professional standards for the performance of financial audit of financial information. These standards are issued by International Federation of Accountants through the International Auditing and Assurance Standards Board .-Respective responsibilities:*ISA...
). The Board is composed of three Supreme Audit Institutions chairmen, familiar with and usually using the INTOSAI Auditing Standards.
- The United Nations' Board of Auditors (the external audit of the UN) has adopted the ISAs (International Standards on Auditing
INTOSAI and Internal Audit
The Institute of Internal AuditorsInstitute of Internal Auditors
Established in 1941, The Institute of Internal Auditors is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United...
(IIA) is among the 4 associated members of the INTOSAI.
The INTOSAI is a strong advocate for the establishment of Independent Internal audit
Auditor independence
Auditor independence refers to the independence of the internal auditor or of the external auditor from parties that may have a financial interest in the business being audited.Independence requires integrity and an objective approach to the audit process...
in public entities.
- ISSAI 1610 – Using the Work of Internal Auditors
- INTOSAI Guidance for Good governanceGood governanceGood governance is an indeterminate term used in development literature to describe how public institutions conduct public affairs and manage public resources in order to guarantee the realization of human rights. Governance describes "the process of decision-making and the process by which...
: INTOSAI GOVs 9100 - 9230
The guidance 'INTOSAI GOV 9100' states:
-(page 46) "The Supreme Audit Institution also has a vested interest in ensuring that strong internal audit
Internal audit
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk...
units exist where needed. Those audit units constitute an important element of internal control
Internal control
In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
by providing a continuous means for improving an organisation's operations. In some countries, however, the internal audit units may lack independence
Independence
Independence is a condition of a nation, country, or state in which its residents and population, or some portion thereof, exercise self-government, and usually sovereignty, over its territory....
, be weak, or be non-existent. In those cases, the SAI should, whenever possible, offer assistance and guidance to establish and develop those capacities and to ensure the independence of the internal auditor's activities."
- "The creation of an internal audit unit as part of the internal control
Internal control
In accounting and auditing, internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's...
system is a strong signal by management that internal control is important.
(...) For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report directly to the highest level of authority within the organisation.
(...) "For professional guidance, internal auditors should use the Professional Practices Framework (PPF) of the Institute of Internal Auditors
Institute of Internal Auditors
Established in 1941, The Institute of Internal Auditors is a guidance-setting body. Serving members in 165 countries, The IIA is the internal audit profession's global voice, chief advocate, recognized authority, and principal educator, with global headquarters in Altamonte Springs, Fla., United...
(IIA) (...)Additionally, internal auditors should follow the INTOSAI Code of Ethics".
Regional working groups
AFROSAI: African Organization of Supreme Audit InstitutionsARABOSAI: Arab Organization of Supreme Audit InstitutionsASOSAI: Asian Organization of Supreme Audit InstitutionsCAROSAI: Caribbean Organization of Supreme Audit InstitutionsEUROSAI: European Organization of Supreme Audit Institutions. For more information please see website.OLACES: Organization of Latin American and Caribbean Supreme Audit InstitutionsPASAI: Pacific Association of Supreme Audit InstitutionsList of INCOSAI Conferences
{| class="wikitable"|-
! INCOSAI !! Place !! Date !! Host!! Information
|-
| I ||
Havana
, Cuba
|| November 1953 || Ministry of Auditing and Control of the Republic of Cuba
||Havana
Havana is the capital city, province, major port, and leading commercial centre of Cuba. The city proper has a population of 2.1 million inhabitants, and it spans a total of — making it the largest city in the Caribbean region, and the most populous...
, Cuba
Cuba
The Republic of Cuba is an island nation in the Caribbean. The nation of Cuba consists of the main island of Cuba, the Isla de la Juventud, and several archipelagos. Havana is the largest city in Cuba and the country's capital. Santiago de Cuba is the second largest city...
|| November 1953 || Ministry of Auditing and Control of the Republic of Cuba
|-
| II ||
Brussels
, Belgium
|| September 1956 || Court of Audit of Belgium
||Brussels
Brussels , officially the Brussels Region or Brussels-Capital Region , is the capital of Belgium and the de facto capital of the European Union...
, Belgium
Belgium
Belgium , officially the Kingdom of Belgium, is a federal state in Western Europe. It is a founding member of the European Union and hosts the EU's headquarters, and those of several other major international organisations such as NATO.Belgium is also a member of, or affiliated to, many...
|| September 1956 || Court of Audit of Belgium
Court of Audit of Belgium
The Court of Audit of Belgium is a Belgian governmental institution established by article 180 of the Belgian Constitution...
|-
| III ||
Rio de Janeiro
, Brazil
|| May 1959 || Tribunal de Contas da União
||Rio de Janeiro
Rio de Janeiro , commonly referred to simply as Rio, is the capital city of the State of Rio de Janeiro, the second largest city of Brazil, and the third largest metropolitan area and agglomeration in South America, boasting approximately 6.3 million people within the city proper, making it the 6th...
, Brazil
Brazil
Brazil , officially the Federative Republic of Brazil , is the largest country in South America. It is the world's fifth largest country, both by geographical area and by population with over 192 million people...
|| May 1959 || Tribunal de Contas da União
Tribunal de Contas da União
The Tribunal de Contas da União is the Brazilian federal accountability office. It is an arm of the Legislative Branch of the Brazilian government. Its members, called ministers, are appointed by the National Congress and the President of Brazil...
|-
|IV ||
Vienna (Austria) ||May 1962|| Court of Audit of the Republic of Austria
|||-
|V ||
Jerusalem, Israël
|| June 1965 ||State Comptroller's Office of Israel
||Israel
The State of Israel is a parliamentary republic located in the Middle East, along the eastern shore of the Mediterranean Sea...
|| June 1965 ||State Comptroller's Office of Israel
|-
|VI ||
Tokyo
, Japan
|| May 1968||Board of Audit of Japan
||Tokyo
, ; officially , is one of the 47 prefectures of Japan. Tokyo is the capital of Japan, the center of the Greater Tokyo Area, and the largest metropolitan area of Japan. It is the seat of the Japanese government and the Imperial Palace, and the home of the Japanese Imperial Family...
, Japan
Japan
Japan is an island nation in East Asia. Located in the Pacific Ocean, it lies to the east of the Sea of Japan, China, North Korea, South Korea and Russia, stretching from the Sea of Okhotsk in the north to the East China Sea and Taiwan in the south...
|| May 1968||Board of Audit of Japan
Board of Audit (Japan)
The reviews government expenditures and submits an annual report to the Diet. Article 90 of the Constitution of Japan and the Board of Audit Act of 1947 give this body substantial independence from both cabinet and Diet control....
|-
|VII ||
Montreal
||September 1971 ||Office of the Auditor General of Canada
||Montreal
Montreal is a city in Canada. It is the largest city in the province of Quebec, the second-largest city in Canada and the seventh largest in North America...
||September 1971 ||Office of the Auditor General of Canada
Auditor General of Canada
The role of the Auditor General of Canada is to aid accountability by conducting independent audits of federal government operations. The Auditor General reports to the House of Commons, not to the government...
|-
|VIII ||
Madrid
||May 1974 || Tribunal de Cuentas
||Madrid
Madrid is the capital and largest city of Spain. The population of the city is roughly 3.3 million and the entire population of the Madrid metropolitan area is calculated to be 6.271 million. It is the third largest city in the European Union, after London and Berlin, and its metropolitan...
||May 1974 || Tribunal de Cuentas
|-
|IX ||
Lima
||October 1977 || Contraloría General de la República del Perú
||Lima
Lima is the capital and the largest city of Peru. It is located in the valleys of the Chillón, Rímac and Lurín rivers, in the central part of the country, on a desert coast overlooking the Pacific Ocean. Together with the seaport of Callao, it forms a contiguous urban area known as the Lima...
||October 1977 || Contraloría General de la República del Perú
|-
|X ||
Nairobi
, Kenya
||June 1980 ||Office of the Comptroller and Auditor General of Kenya
||Nairobi
Nairobi is the capital and largest city of Kenya. The city and its surrounding area also forms the Nairobi County. The name "Nairobi" comes from the Maasai phrase Enkare Nyirobi, which translates to "the place of cool waters". However, it is popularly known as the "Green City in the Sun" and is...
, Kenya
Kenya
Kenya , officially known as the Republic of Kenya, is a country in East Africa that lies on the equator, with the Indian Ocean to its south-east...
||June 1980 ||Office of the Comptroller and Auditor General of Kenya
|-
|XI ||
Manila
, Philippines
||April 1983||Philippine Commission on Audit
||Manila
Manila is the capital of the Philippines. It is one of the sixteen cities forming Metro Manila.Manila is located on the eastern shores of Manila Bay and is bordered by Navotas and Caloocan to the north, Quezon City to the northeast, San Juan and Mandaluyong to the east, Makati on the southeast,...
, Philippines
Philippines
The Philippines , officially known as the Republic of the Philippines , is a country in Southeast Asia in the western Pacific Ocean. To its north across the Luzon Strait lies Taiwan. West across the South China Sea sits Vietnam...
||April 1983||Philippine Commission on Audit
|-
|XII ||
Sydney
||April 1986 ||Australian National Audit Office
||Sydney
Sydney is the most populous city in Australia and the state capital of New South Wales. Sydney is located on Australia's south-east coast of the Tasman Sea. As of June 2010, the greater metropolitan area had an approximate population of 4.6 million people...
||April 1986 ||Australian National Audit Office
Australian National Audit Office
The Australian National Audit Office is the national auditor for the Parliament of Australia and Government of Australia. It reports directly to Parliament but is administratively located in the Portfolio of Prime Minister and Cabinet....
|-
|XIII ||
Berlin
, Germany
||June 1989 ||Bundesrechnungshof
||Berlin
Berlin is the capital city of Germany and is one of the 16 states of Germany. With a population of 3.45 million people, Berlin is Germany's largest city. It is the second most populous city proper and the seventh most populous urban area in the European Union...
, Germany
Germany
Germany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...
||June 1989 ||Bundesrechnungshof
Bundesrechnungshof
The Bundesrechnungshof is the supreme federal authority for federal audit matters in Germany. There are equivalent bodies at state level. The status of the Bundesrechnungshof, its members and its essential functions are guaranteed by the German Constitution , and regulated by other legislation The...
|-
|XIV ||
Washington ||October 1992 ||Government Accountability Office
||Government Accountability Office
The Government Accountability Office is the audit, evaluation, and investigative arm of the United States Congress. It is located in the legislative branch of the United States government.-History:...
|-
|XV ||
Cairo
Egypt
||September - October 1995 ||Central Auditing Organization of Egypt
||Cairo
Cairo , is the capital of Egypt and the largest city in the Arab world and Africa, and the 16th largest metropolitan area in the world. Nicknamed "The City of a Thousand Minarets" for its preponderance of Islamic architecture, Cairo has long been a centre of the region's political and cultural life...
Egypt
Egypt
Egypt , officially the Arab Republic of Egypt, Arabic: , is a country mainly in North Africa, with the Sinai Peninsula forming a land bridge in Southwest Asia. Egypt is thus a transcontinental country, and a major power in Africa, the Mediterranean Basin, the Middle East and the Muslim world...
||September - October 1995 ||Central Auditing Organization of Egypt
Central Auditing Organization
The Central Auditing Organization is an independent auditing institution established in Egypt in 1942 as an instrument of public finance control. Originally created as the Divan of Accounting, its name was changed to Divan of Auditing in 1960, before acquiring its current designation in 1964. It...
|-
|XVI ||
Montevideo
, Uruguay
||November 1998 ||Contraloría General de la República del Uruguay
||Montevideo
Montevideo is the largest city, the capital, and the chief port of Uruguay. The settlement was established in 1726 by Bruno Mauricio de Zabala, as a strategic move amidst a Spanish-Portuguese dispute over the platine region, and as a counter to the Portuguese colony at Colonia del Sacramento...
, Uruguay
Uruguay
Uruguay ,officially the Oriental Republic of Uruguay,sometimes the Eastern Republic of Uruguay; ) is a country in the southeastern part of South America. It is home to some 3.5 million people, of whom 1.8 million live in the capital Montevideo and its metropolitan area...
||November 1998 ||Contraloría General de la República del Uruguay
|-
|XVII ||
Seoul
, Korea
||October 2001||Board of Audit and Inspection of Korea
||Seoul
Seoul , officially the Seoul Special City, is the capital and largest metropolis of South Korea. A megacity with a population of over 10 million, it is the largest city proper in the OECD developed world...
, Korea
Korea
Korea ) is an East Asian geographic region that is currently divided into two separate sovereign states — North Korea and South Korea. Located on the Korean Peninsula, Korea is bordered by the People's Republic of China to the northwest, Russia to the northeast, and is separated from Japan to the...
||October 2001||Board of Audit and Inspection of Korea
|-
|XVIII ||
Budapest
, Hungary
||October 2004 ||Hungarian State Audit Office
||Budapest
Budapest is the capital of Hungary. As the largest city of Hungary, it is the country's principal political, cultural, commercial, industrial, and transportation centre. In 2011, Budapest had 1,733,685 inhabitants, down from its 1989 peak of 2,113,645 due to suburbanization. The Budapest Commuter...
, Hungary
Hungary
Hungary , officially the Republic of Hungary , is a landlocked country in Central Europe. It is situated in the Carpathian Basin and is bordered by Slovakia to the north, Ukraine and Romania to the east, Serbia and Croatia to the south, Slovenia to the southwest and Austria to the west. The...
||October 2004 ||Hungarian State Audit Office
|-
|XIX||
Mexico City, Mexico||November 2007||Contraloría General de la República de Mexico||http://www.incosai2007.org.mx/
|-
|XX ||
|-
|XX ||
Johannesburg, South Africa
||November 2010||Auditor-General of South Africa||http://www.incosai.co.za/en/
|-
|XXI ||
Johannesburg
Johannesburg also known as Jozi, Jo'burg or Egoli, is the largest city in South Africa, by population. Johannesburg is the provincial capital of Gauteng, the wealthiest province in South Africa, having the largest economy of any metropolitan region in Sub-Saharan Africa...
||November 2010||Auditor-General of South Africa||http://www.incosai.co.za/en/
|-
|XXI ||
Beijing, People's Republic of China
||2013||National Audit Office of the People’s Republic of China||
|}
/ Comptroller General
/ Auditor General
/ Comptroller and Auditor General
...
The list below is not exhaustive.
{| class="wikitable"
|-
! Country/Area !! INTOSAI Member !! Responsible
|-
|♦The European Union
|| The European Court of Auditors
, the fifth institution of the European Union, established in 1975 in Luxembourg
to audit the accounts of EU institutions || The President of the ECA.
|-
|Australia
||Australian National Audit Office
|| Auditor General of the Australian National Audit Office
|-
|Austria
||Court of Audit of the Republic of Austria||
|-
|Belgium
|| Court of Audit of Belgium
||
|-
|Bolivia
|| Contraloría General de la República de Bolivia||
|-
|Brazil
|| Tribunal de Contas da União
||
|-
|Canada
|| || Auditor General of Canada
|-
|Chile
|| Contraloría General de la República de Chile||
|-
|China
||National Audit Office of the People's Republic of China
||Auditor General of China
|-
|Hong Kong|| ||Director of Audit of Hong Kong
|-
|Colombia
|| The Office of the Comptroller General of the Republic of Colombia is an independent government institution that acts as the highest form of fiscal control in the country. As such, it has a mission to seek the proper allocation of resources and public funds ||Comptroller General of Colombia
(Contralor General de la República, currently Dr. Julio César Turbay Quintero) http://www.contraloriagen.gov.co
|-
|Costa Rica
||Contraloría General de la República de Costa Rica
||
|-
|Cuba
||Ministry of Auditing and Control of the Republic of Cuba||
|-
|Ecuador
||Contraloría General de la República del Ecuador||
|-
|Egypt
|| Central Auditing Organization of Egypt
||
|-
|France
|| Cour des Comptes
||"First President of the Cour des Comptes" FR :fr:Premier président de la Cour des comptes (could be translated as "Chief Baron" of the French Court of Audit, by analogy with the judges of the English Court of Exchequer
)
|-
|Germany
||Bundesrechnungshof
||
|-
|Greece
||Chamber of Accounts (Greece)
||
|-
|Guatemala
|| Contraloría General de Cuentas de la República de Guatemala||
|-
|Honduras
|| Contraloría General de la República de Honduras ||
|-
|Hungary
|| Hungarian State Audit Office||
|-
|India
|| Office of the Comptroller and Auditor General of India
|| The Comptroller and Auditor General (CAG) of India
is an authority, established by the Constitution of India
, who audit
s all receipts and expenditure
of the Government of India
and the state governments
, including those of bodies and authorities substantially financed by the government. The CAG is also the external auditor of government-owned companies
. The reports of the CAG are taken into consideration by the Public Accounts Committee
s, which are special committees in the Parliament of India
and the state legislatures (Vidhan Sabha
and Vidhan Parishad
). The CAG of India is also the head of the Indian Audits and Accounts Service, which has over 58,000 employees across the country.
|-
|Indonesia
|| Audit Board of the Republic of Indonesia, "Badan Pemeriksa Keuangan" (Cf. Constitution of Indonesia
)||Chairman of the Audit Board of the Republic of Indonesia (currently Hadi Poernomo) http://www.bpk.go.id
|-
| Ireland
|| Office of the Comptroller and Auditor General || The Comptroller and Auditor General is a constitutional officer whose office was established under Article 33 of the Constitution of Ireland
. The CAG is appointed by the President
on the nomination of Dáil Éireann
. Based in Dublin Castle
, the CAG operates independently of government. The office of the CAG is required to audit
all accounts of moneys and all spending authorized by the legislature
. The current CAG is John Buckley. The office of the CAG deals directly with citizens along with State officials.
|-
|Israël
||State Comptroller's Office of Israel||State Comptroller's Office
|-
|Italy
||Corte dei conti||
|-
|Japan
||Board of Audit of Japan
||
|-
|Kenya
||Office of the Comptroller and Auditor General of Kenya||Comptroller and Auditor General of Kenya
|-
|Korea
||Board of Audit and Inspection of Korea||
|-
|Mexico
||Contraloría General de la República de Mexico||
|-
|Nicaragua
||Contraloría General de la República de Nicaragua||
|-
|Norway
||Office of the Auditor General of Norway
||
|-
|Pakistan
|| ||Auditor General of Pakistan
|-
|Panamá
|| Contraloría General de la República de Panamá||
|-
|Paraguay
|| Contraloría General de la República del Paraguay||
|-
|Perú
|| Contraloría General de la República del Perú||
|-
|Philippines
||Philippine Commission on Audit||
|-
|República Dominicana|| Contraloría General de la República de República Dominicana||
|-
|Scotland
|| || Auditor General for Scotland
|-
|Singapore
|| || In Singapore, the body managing tax records is referred to as The Comptroller of Income Tax.
|-
|Slovenia
||Court of Audit of the Republic of Slovenia
|| President of the Court of Audit of the Republic of Slovenia
|-
|South Africa
|| || Auditor-General (South Africa)
|-
|Spain
|| Tribunal de Cuentas|| The President of the Court of Accounts - currently Manuel Núñez Pérez
|-
|Sri Lanka
|| || Auditor General of Sri Lanka
|-
|Taiwan
|| Control Yuan of the Republic of China||
|-
|The United States|| The GAO
|| Comptroller General of the United States
; Cf. Generally Accepted Government Auditing Standards
or GAGAS or Yellow Book
|-
|UK || The National Audit Office
|| Comptroller and Auditor General
|-
|Uruguay
|| Contraloría General de la República del Uruguay||
|-
|Venezuela
|| Contraloría General de la República de Venezuela||
|}
Beijing
Beijing , also known as Peking , is the capital of the People's Republic of China and one of the most populous cities in the world, with a population of 19,612,368 as of 2010. The city is the country's political, cultural, and educational center, and home to the headquarters for most of China's...
||2013||National Audit Office of the People’s Republic of China||
|}
Members of INTOSAI
Typical title of the members of INTOSAI: Office of the Chief Financial Controller / ComptrollerComptroller
A comptroller is a management level position responsible for supervising the quality of accounting and financial reporting of an organization.In British government, the Comptroller General or Comptroller and Auditor General is in most countries the external auditor of the budget execution of the...
/ Comptroller General
Comptroller General
Comptroller General or Comptroller-General or Controller General may refer to:* the Comptroller General of the United States, director of the Government Accountability Office* Comptroller General of Convicts...
/ Auditor General
Auditor General
- Auditor General of National Audit Offices :*Auditor General of the Australian National Audit Office*Auditor General of Canada*Auditor General of China*Auditor General of Pakistan*Auditor General for Scotland*Auditor-General...
/ Comptroller and Auditor General
Comptroller and Auditor General
Comptroller and auditor-general is the abbreviated title of a government official in a number of jurisdictions, including the UK, the Republic of Ireland, India, and China....
...
The list below is not exhaustive.
{| class="wikitable"
|-
! Country/Area !! INTOSAI Member !! Responsible
|-
|♦The European Union
European Union
The European Union is an economic and political union of 27 independent member states which are located primarily in Europe. The EU traces its origins from the European Coal and Steel Community and the European Economic Community , formed by six countries in 1958...
|| The European Court of Auditors
European Court of Auditors
The Court of Auditors is the fifth institution of the European Union . It was established in 1975 in Luxembourg to audit the accounts of EU institutions...
, the fifth institution of the European Union, established in 1975 in Luxembourg
Luxembourg
Luxembourg , officially the Grand Duchy of Luxembourg , is a landlocked country in western Europe, bordered by Belgium, France, and Germany. It has two principal regions: the Oesling in the North as part of the Ardennes massif, and the Gutland in the south...
to audit the accounts of EU institutions || The President of the ECA.
|-
|Australia
Australia
Australia , officially the Commonwealth of Australia, is a country in the Southern Hemisphere comprising the mainland of the Australian continent, the island of Tasmania, and numerous smaller islands in the Indian and Pacific Oceans. It is the world's sixth-largest country by total area...
||Australian National Audit Office
Australian National Audit Office
The Australian National Audit Office is the national auditor for the Parliament of Australia and Government of Australia. It reports directly to Parliament but is administratively located in the Portfolio of Prime Minister and Cabinet....
|| Auditor General of the Australian National Audit Office
Australian National Audit Office
The Australian National Audit Office is the national auditor for the Parliament of Australia and Government of Australia. It reports directly to Parliament but is administratively located in the Portfolio of Prime Minister and Cabinet....
|-
|Austria
Austria
Austria , officially the Republic of Austria , is a landlocked country of roughly 8.4 million people in Central Europe. It is bordered by the Czech Republic and Germany to the north, Slovakia and Hungary to the east, Slovenia and Italy to the south, and Switzerland and Liechtenstein to the...
||Court of Audit of the Republic of Austria||
|-
|Belgium
Belgium
Belgium , officially the Kingdom of Belgium, is a federal state in Western Europe. It is a founding member of the European Union and hosts the EU's headquarters, and those of several other major international organisations such as NATO.Belgium is also a member of, or affiliated to, many...
|| Court of Audit of Belgium
Court of Audit of Belgium
The Court of Audit of Belgium is a Belgian governmental institution established by article 180 of the Belgian Constitution...
||
|-
|Bolivia
Bolivia
Bolivia officially known as Plurinational State of Bolivia , is a landlocked country in central South America. It is the poorest country in South America...
|| Contraloría General de la República de Bolivia||
|-
|Brazil
Brazil
Brazil , officially the Federative Republic of Brazil , is the largest country in South America. It is the world's fifth largest country, both by geographical area and by population with over 192 million people...
|| Tribunal de Contas da União
Tribunal de Contas da União
The Tribunal de Contas da União is the Brazilian federal accountability office. It is an arm of the Legislative Branch of the Brazilian government. Its members, called ministers, are appointed by the National Congress and the President of Brazil...
||
|-
|Canada
Canada
Canada is a North American country consisting of ten provinces and three territories. Located in the northern part of the continent, it extends from the Atlantic Ocean in the east to the Pacific Ocean in the west, and northward into the Arctic Ocean...
|| || Auditor General of Canada
Auditor General of Canada
The role of the Auditor General of Canada is to aid accountability by conducting independent audits of federal government operations. The Auditor General reports to the House of Commons, not to the government...
|-
|Chile
Chile
Chile ,officially the Republic of Chile , is a country in South America occupying a long, narrow coastal strip between the Andes mountains to the east and the Pacific Ocean to the west. It borders Peru to the north, Bolivia to the northeast, Argentina to the east, and the Drake Passage in the far...
|| Contraloría General de la República de Chile||
|-
|China
People's Republic of China
China , officially the People's Republic of China , is the most populous country in the world, with over 1.3 billion citizens. Located in East Asia, the country covers approximately 9.6 million square kilometres...
||National Audit Office of the People's Republic of China
National Audit Office of the People's Republic of China
The National Audit Office of the People's Republic of China is the supreme audit institution in the People's Republic of China. It was established in 1983 according to the Constitution...
||Auditor General of China
|-
|Hong Kong|| ||Director of Audit of Hong Kong
|-
|Colombia
Colombia
Colombia, officially the Republic of Colombia , is a unitary constitutional republic comprising thirty-two departments. The country is located in northwestern South America, bordered to the east by Venezuela and Brazil; to the south by Ecuador and Peru; to the north by the Caribbean Sea; to the...
|| The Office of the Comptroller General of the Republic of Colombia is an independent government institution that acts as the highest form of fiscal control in the country. As such, it has a mission to seek the proper allocation of resources and public funds ||Comptroller General of Colombia
Comptroller General of Colombia
The Office of the Comptroller General of the Republic of Colombia is a Colombian independent government institution that acts as the highest form of fiscal control in the country. As such, it has a mission to seek the proper allocation of resources and public funds and contribute to the...
(Contralor General de la República, currently Dr. Julio César Turbay Quintero) http://www.contraloriagen.gov.co
|-
|Costa Rica
Costa Rica
Costa Rica , officially the Republic of Costa Rica is a multilingual, multiethnic and multicultural country in Central America, bordered by Nicaragua to the north, Panama to the southeast, the Pacific Ocean to the west and the Caribbean Sea to the east....
||Contraloría General de la República de Costa Rica
Contraloría General de la República de Costa Rica
Comptroller general of Costa Rica is a legal framework in Costa Rica that was established in 1951, based on the Constitution of 1949. It is a constitutional body of the state, assistant of the Legislative Assembly with superior control of public finances in Costa Rica....
||
|-
|Cuba
Cuba
The Republic of Cuba is an island nation in the Caribbean. The nation of Cuba consists of the main island of Cuba, the Isla de la Juventud, and several archipelagos. Havana is the largest city in Cuba and the country's capital. Santiago de Cuba is the second largest city...
||Ministry of Auditing and Control of the Republic of Cuba||
|-
|Ecuador
Ecuador
Ecuador , officially the Republic of Ecuador is a representative democratic republic in South America, bordered by Colombia on the north, Peru on the east and south, and by the Pacific Ocean to the west. It is one of only two countries in South America, along with Chile, that do not have a border...
||Contraloría General de la República del Ecuador||
|-
|Egypt
Egypt
Egypt , officially the Arab Republic of Egypt, Arabic: , is a country mainly in North Africa, with the Sinai Peninsula forming a land bridge in Southwest Asia. Egypt is thus a transcontinental country, and a major power in Africa, the Mediterranean Basin, the Middle East and the Muslim world...
|| Central Auditing Organization of Egypt
Central Auditing Organization
The Central Auditing Organization is an independent auditing institution established in Egypt in 1942 as an instrument of public finance control. Originally created as the Divan of Accounting, its name was changed to Divan of Auditing in 1960, before acquiring its current designation in 1964. It...
||
|-
|France
France
The French Republic , The French Republic , The French Republic , (commonly known as France , is a unitary semi-presidential republic in Western Europe with several overseas territories and islands located on other continents and in the Indian, Pacific, and Atlantic oceans. Metropolitan France...
|| Cour des Comptes
Cour des Comptes
The Court of Audit is a quasi-judicial body of the French government charged with conducting financial and legislative audits of most public institutions and some private institutions, including the central Government, national public corporations, social security agencies , and public services...
||"First President of the Cour des Comptes" FR :fr:Premier président de la Cour des comptes (could be translated as "Chief Baron" of the French Court of Audit, by analogy with the judges of the English Court of Exchequer
Court of Exchequer
Court of Exchequer may refer to:*Exchequer of Pleas, an ancient English court, that ceased to exist independently in the late nineteenth century...
)
|-
|Germany
Germany
Germany , officially the Federal Republic of Germany , is a federal parliamentary republic in Europe. The country consists of 16 states while the capital and largest city is Berlin. Germany covers an area of 357,021 km2 and has a largely temperate seasonal climate...
||Bundesrechnungshof
Bundesrechnungshof
The Bundesrechnungshof is the supreme federal authority for federal audit matters in Germany. There are equivalent bodies at state level. The status of the Bundesrechnungshof, its members and its essential functions are guaranteed by the German Constitution , and regulated by other legislation The...
||
|-
|Greece
Greece
Greece , officially the Hellenic Republic , and historically Hellas or the Republic of Greece in English, is a country in southeastern Europe....
||Chamber of Accounts (Greece)
Chamber of Accounts (Greece)
In Greece, the Chamber of Accounts is both an administrative organ and a Supreme Administrative Court with a special jurisdiction...
||
|-
|Guatemala
Guatemala
Guatemala is a country in Central America bordered by Mexico to the north and west, the Pacific Ocean to the southwest, Belize to the northeast, the Caribbean to the east, and Honduras and El Salvador to the southeast...
|| Contraloría General de Cuentas de la República de Guatemala||
|-
|Honduras
Honduras
Honduras is a republic in Central America. It was previously known as Spanish Honduras to differentiate it from British Honduras, which became the modern-day state of Belize...
|| Contraloría General de la República de Honduras ||
|-
|Hungary
Hungary
Hungary , officially the Republic of Hungary , is a landlocked country in Central Europe. It is situated in the Carpathian Basin and is bordered by Slovakia to the north, Ukraine and Romania to the east, Serbia and Croatia to the south, Slovenia to the southwest and Austria to the west. The...
|| Hungarian State Audit Office||
|-
|India
India
India , officially the Republic of India , is a country in South Asia. It is the seventh-largest country by geographical area, the second-most populous country with over 1.2 billion people, and the most populous democracy in the world...
|| Office of the Comptroller and Auditor General of India
Comptroller and Auditor General of India
The Comptroller and Auditor General of India is an authority, established by the Constitution of India, who audits all receipts and expenditure of the Government of India and the state governments, including those of bodies and authorities substantially financed by the government. The CAG is...
|| The Comptroller and Auditor General (CAG) of India
India
India , officially the Republic of India , is a country in South Asia. It is the seventh-largest country by geographical area, the second-most populous country with over 1.2 billion people, and the most populous democracy in the world...
is an authority, established by the Constitution of India
Constitution of India
The Constitution of India is the supreme law of India. It lays down the framework defining fundamental political principles, establishes the structure, procedures, powers, and duties of government institutions, and sets out fundamental rights, directive principles, and the duties of citizens...
, who audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
s all receipts and expenditure
Cost
In production, research, retail, and accounting, a cost is the value of money that has been used up to produce something, and hence is not available for use anymore. In business, the cost may be one of acquisition, in which case the amount of money expended to acquire it is counted as cost. In this...
of the Government of India
Government of India
The Government of India, officially known as the Union Government, and also known as the Central Government, was established by the Constitution of India, and is the governing authority of the union of 28 states and seven union territories, collectively called the Republic of India...
and the state governments
States and territories of India
India is a federal union of states comprising twenty-eight states and seven union territories. The states and territories are further subdivided into districts and so on.-List of states and territories:...
, including those of bodies and authorities substantially financed by the government. The CAG is also the external auditor of government-owned companies
Government-owned corporation
A government-owned corporation, state-owned company, state-owned entity, state enterprise, publicly owned corporation, government business enterprise, or parastatal is a legal entity created by a government to undertake commercial activities on behalf of an owner government...
. The reports of the CAG are taken into consideration by the Public Accounts Committee
Public Accounts Committee (India)
The Public Accounts Committee is a committee of selected members of Parliament, constituted by the Parliament of India, for the auditing of the expenditure of the Government of India....
s, which are special committees in the Parliament of India
Parliament of India
The Parliament of India is the supreme legislative body in India. Founded in 1919, the Parliament alone possesses legislative supremacy and thereby ultimate power over all political bodies in India. The Parliament of India comprises the President and the two Houses, Lok Sabha and Rajya Sabha...
and the state legislatures (Vidhan Sabha
Vidhan Sabha
The Vidhan Sabha or the Legislative Assembly is the lower house or the sole house of the provincial legislature in the different states of India. The same name is also used for the lower house of the legislatures for two of the union territories, Delhi and Pondicherry...
and Vidhan Parishad
Vidhan Parishad
The Vidhan Parishad is the upper house in those states of India that have a bicameral legislature. , six states have a Legislative Council: Andhra Pradesh, Bihar, Jammu and Kashmir, Karnataka, Maharashtra, and Uttar Pradesh...
). The CAG of India is also the head of the Indian Audits and Accounts Service, which has over 58,000 employees across the country.
|-
|Indonesia
Indonesia
Indonesia , officially the Republic of Indonesia , is a country in Southeast Asia and Oceania. Indonesia is an archipelago comprising approximately 13,000 islands. It has 33 provinces with over 238 million people, and is the world's fourth most populous country. Indonesia is a republic, with an...
|| Audit Board of the Republic of Indonesia, "Badan Pemeriksa Keuangan" (Cf. Constitution of Indonesia
Constitution of Indonesia
The Constitution of Indonesia is the basis for the government of the Indonesia.The constitution was written in June, July and August 1945, when Indonesia was emerging from Japanese control at the end of World War II...
)||Chairman of the Audit Board of the Republic of Indonesia (currently Hadi Poernomo) http://www.bpk.go.id
|-
| Ireland
Republic of Ireland
Ireland , described as the Republic of Ireland , is a sovereign state in Europe occupying approximately five-sixths of the island of the same name. Its capital is Dublin. Ireland, which had a population of 4.58 million in 2011, is a constitutional republic governed as a parliamentary democracy,...
|| Office of the Comptroller and Auditor General || The Comptroller and Auditor General is a constitutional officer whose office was established under Article 33 of the Constitution of Ireland
Constitution of Ireland
The Constitution of Ireland is the fundamental law of the Irish state. The constitution falls broadly within the liberal democratic tradition. It establishes an independent state based on a system of representative democracy and guarantees certain fundamental rights, along with a popularly elected...
. The CAG is appointed by the President
President of Ireland
The President of Ireland is the head of state of Ireland. The President is usually directly elected by the people for seven years, and can be elected for a maximum of two terms. The presidency is largely a ceremonial office, but the President does exercise certain limited powers with absolute...
on the nomination of Dáil Éireann
Dáil Éireann
Dáil Éireann is the lower house, but principal chamber, of the Oireachtas , which also includes the President of Ireland and Seanad Éireann . It is directly elected at least once in every five years under the system of proportional representation by means of the single transferable vote...
. Based in Dublin Castle
Dublin Castle
Dublin Castle off Dame Street, Dublin, Ireland, was until 1922 the fortified seat of British rule in Ireland, and is now a major Irish government complex. Most of it dates from the 18th century, though a castle has stood on the site since the days of King John, the first Lord of Ireland...
, the CAG operates independently of government. The office of the CAG is required to audit
Audit
The general definition of an audit is an evaluation of a person, organization, system, process, enterprise, project or product. The term most commonly refers to audits in accounting, but similar concepts also exist in project management, quality management, and energy conservation.- Accounting...
all accounts of moneys and all spending authorized by the legislature
Oireachtas
The Oireachtas , sometimes referred to as Oireachtas Éireann, is the "national parliament" or legislature of Ireland. The Oireachtas consists of:*The President of Ireland*The two Houses of the Oireachtas :**Dáil Éireann...
. The current CAG is John Buckley. The office of the CAG deals directly with citizens along with State officials.
|-
|Israël
Israel
The State of Israel is a parliamentary republic located in the Middle East, along the eastern shore of the Mediterranean Sea...
||State Comptroller's Office of Israel||State Comptroller's Office
|-
|Italy
Italy
Italy , officially the Italian Republic languages]] under the European Charter for Regional or Minority Languages. In each of these, Italy's official name is as follows:;;;;;;;;), is a unitary parliamentary republic in South-Central Europe. To the north it borders France, Switzerland, Austria and...
||Corte dei conti||
|-
|Japan
Japan
Japan is an island nation in East Asia. Located in the Pacific Ocean, it lies to the east of the Sea of Japan, China, North Korea, South Korea and Russia, stretching from the Sea of Okhotsk in the north to the East China Sea and Taiwan in the south...
||Board of Audit of Japan
Board of Audit (Japan)
The reviews government expenditures and submits an annual report to the Diet. Article 90 of the Constitution of Japan and the Board of Audit Act of 1947 give this body substantial independence from both cabinet and Diet control....
||
|-
|Kenya
Kenya
Kenya , officially known as the Republic of Kenya, is a country in East Africa that lies on the equator, with the Indian Ocean to its south-east...
||Office of the Comptroller and Auditor General of Kenya||Comptroller and Auditor General of Kenya
|-
|Korea
Korea
Korea ) is an East Asian geographic region that is currently divided into two separate sovereign states — North Korea and South Korea. Located on the Korean Peninsula, Korea is bordered by the People's Republic of China to the northwest, Russia to the northeast, and is separated from Japan to the...
||Board of Audit and Inspection of Korea||
|-
|Mexico
Mexico
The United Mexican States , commonly known as Mexico , is a federal constitutional republic in North America. It is bordered on the north by the United States; on the south and west by the Pacific Ocean; on the southeast by Guatemala, Belize, and the Caribbean Sea; and on the east by the Gulf of...
||Contraloría General de la República de Mexico||
|-
|Nicaragua
Nicaragua
Nicaragua is the largest country in the Central American American isthmus, bordered by Honduras to the north and Costa Rica to the south. The country is situated between 11 and 14 degrees north of the Equator in the Northern Hemisphere, which places it entirely within the tropics. The Pacific Ocean...
||Contraloría General de la República de Nicaragua||
|-
|Norway
Norway
Norway , officially the Kingdom of Norway, is a Nordic unitary constitutional monarchy whose territory comprises the western portion of the Scandinavian Peninsula, Jan Mayen, and the Arctic archipelago of Svalbard and Bouvet Island. Norway has a total area of and a population of about 4.9 million...
||Office of the Auditor General of Norway
Office of the Auditor General of Norway
The Office of the Auditor General of Norway is the state auditor of the Government of Norway and directly subordinate of the Parliament of Norway. It is responsible for auditing, monitoring and advising all state economic activities, including financial audits, performance audits and corporate...
||
|-
|Pakistan
Pakistan
Pakistan , officially the Islamic Republic of Pakistan is a sovereign state in South Asia. It has a coastline along the Arabian Sea and the Gulf of Oman in the south and is bordered by Afghanistan and Iran in the west, India in the east and China in the far northeast. In the north, Tajikistan...
|| ||Auditor General of Pakistan
Auditor General of Pakistan
The Auditor General of Pakistan or Auditor General is an government organization and the prime institution in the country for ensuring public accountability and fiscal transparency in governmental operations...
|-
|Panamá
Panama
Panama , officially the Republic of Panama , is the southernmost country of Central America. Situated on the isthmus connecting North and South America, it is bordered by Costa Rica to the northwest, Colombia to the southeast, the Caribbean Sea to the north and the Pacific Ocean to the south. The...
|| Contraloría General de la República de Panamá||
|-
|Paraguay
Paraguay
Paraguay , officially the Republic of Paraguay , is a landlocked country in South America. It is bordered by Argentina to the south and southwest, Brazil to the east and northeast, and Bolivia to the northwest. Paraguay lies on both banks of the Paraguay River, which runs through the center of the...
|| Contraloría General de la República del Paraguay||
|-
|Perú
Peru
Peru , officially the Republic of Peru , is a country in western South America. It is bordered on the north by Ecuador and Colombia, on the east by Brazil, on the southeast by Bolivia, on the south by Chile, and on the west by the Pacific Ocean....
|| Contraloría General de la República del Perú||
|-
|Philippines
Philippines
The Philippines , officially known as the Republic of the Philippines , is a country in Southeast Asia in the western Pacific Ocean. To its north across the Luzon Strait lies Taiwan. West across the South China Sea sits Vietnam...
||Philippine Commission on Audit||
|-
|República Dominicana|| Contraloría General de la República de República Dominicana||
|-
|Scotland
Scotland
Scotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the...
|| || Auditor General for Scotland
|-
|Singapore
Singapore
Singapore , officially the Republic of Singapore, is a Southeast Asian city-state off the southern tip of the Malay Peninsula, north of the equator. An island country made up of 63 islands, it is separated from Malaysia by the Straits of Johor to its north and from Indonesia's Riau Islands by the...
|| || In Singapore, the body managing tax records is referred to as The Comptroller of Income Tax.
|-
|Slovenia
Slovenia
Slovenia , officially the Republic of Slovenia , is a country in Central and Southeastern Europe touching the Alps and bordering the Mediterranean. Slovenia borders Italy to the west, Croatia to the south and east, Hungary to the northeast, and Austria to the north, and also has a small portion of...
||Court of Audit of the Republic of Slovenia
Court of Audit of the Republic of Slovenia
The Court of Audit of the Republic of Slovenia is the highest body for supervising state accounts, the state budget and all public spending in Slovenia. The Constitution of Slovenia further provides that the Court of Audit is independent in the performance of its duties and bound by the...
|| President of the Court of Audit of the Republic of Slovenia
Court of Audit of the Republic of Slovenia
The Court of Audit of the Republic of Slovenia is the highest body for supervising state accounts, the state budget and all public spending in Slovenia. The Constitution of Slovenia further provides that the Court of Audit is independent in the performance of its duties and bound by the...
|-
|South Africa
South Africa
The Republic of South Africa is a country in southern Africa. Located at the southern tip of Africa, it is divided into nine provinces, with of coastline on the Atlantic and Indian oceans...
|| || Auditor-General (South Africa)
Auditor-General (South Africa)
The Auditor-General is an office established by the 1996 Constitution of South Africa and is one of the Chapter nine institutions intended to support democracy, although its history dates back at least 95 years ....
|-
|Spain
Spain
Spain , officially the Kingdom of Spain languages]] under the European Charter for Regional or Minority Languages. In each of these, Spain's official name is as follows:;;;;;;), is a country and member state of the European Union located in southwestern Europe on the Iberian Peninsula...
|| Tribunal de Cuentas|| The President of the Court of Accounts - currently Manuel Núñez Pérez
|-
|Sri Lanka
Sri Lanka
Sri Lanka, officially the Democratic Socialist Republic of Sri Lanka is a country off the southern coast of the Indian subcontinent. Known until 1972 as Ceylon , Sri Lanka is an island surrounded by the Indian Ocean, the Gulf of Mannar and the Palk Strait, and lies in the vicinity of India and the...
|| || Auditor General of Sri Lanka
Auditor General of Sri Lanka
The Auditor General of Sri Lanka is the head of Auditor-General's Department of Sri Lanka.The role of the Auditor General of Sri Lanka is to aid accountability by conducting independent audits of government operations. The Auditor General is appointed by the President...
|-
|Taiwan
Taiwan
Taiwan , also known, especially in the past, as Formosa , is the largest island of the same-named island group of East Asia in the western Pacific Ocean and located off the southeastern coast of mainland China. The island forms over 99% of the current territory of the Republic of China following...
|| Control Yuan of the Republic of China||
|-
|The United States|| The GAO
Gao
Gao is a town in eastern Mali on the River Niger lying ESE of Timbuktu. Situated on the left bank of the river at the junction with the Tilemsi valley, it is the capital of the Gao Region and had a population of 86,663 in 2009....
|| Comptroller General of the United States
Comptroller General of the United States
The Comptroller General of the United States is the director of the Government Accountability Office , a legislative branch agency established by Congress in 1921 to ensure the fiscal and managerial accountability of the federal government...
; Cf. Generally Accepted Government Auditing Standards
Government Auditing Standards (Yellow Book)
The Generally Accepted Government Auditing Standards , commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office ....
or GAGAS or Yellow Book
|-
|UK || The National Audit Office
National Audit Office
National Audit Office can refer to:* Australian National Audit Office* National Audit Office * National Audit Office of the People's Republic of China* Swedish National Audit Office...
|| Comptroller and Auditor General
Comptroller and Auditor General
Comptroller and auditor-general is the abbreviated title of a government official in a number of jurisdictions, including the UK, the Republic of Ireland, India, and China....
|-
|Uruguay
Uruguay
Uruguay ,officially the Oriental Republic of Uruguay,sometimes the Eastern Republic of Uruguay; ) is a country in the southeastern part of South America. It is home to some 3.5 million people, of whom 1.8 million live in the capital Montevideo and its metropolitan area...
|| Contraloría General de la República del Uruguay||
|-
|Venezuela
Venezuela
Venezuela , officially called the Bolivarian Republic of Venezuela , is a tropical country on the northern coast of South America. It borders Colombia to the west, Guyana to the east, and Brazil to the south...
|| Contraloría General de la República de Venezuela||
|}
See also
- Government performance auditingGovernment performance auditingGovernment performance auditing was developed in the late 1960s and shepherded by the United States Government Accountability Office, . Government performance auditing has since spread to most state governments and many closely managed local governments...
- CGAP: Institute of Internal Auditors#Other certificates offered by the IIA
- Negative assuranceNegative assuranceNegative assurance is a method used by the Certified Public Accountant to assure various parties, such as bankers and stockbrokers, that financial data under review by them is correct. Negative assurance tells the data user that nothing has come to the CPA's attention of an adverse nature or...
and Positive assurancePositive assurancePositive assurance is a statement as to what the CPA believes. An example is an opinion that the financial statements are presented fairly in conformity with U.S. GAAP.The opposite is negative assurance, a statement about what the CPA does not know...
External links
- www.intosai.org
- A draft framework of ISSAI standards: www.afrosai-e.org.za
- INTOSAI Marks 50 Years International Journal of Government Auditing January 2003
