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Compliance audit guidelines

2021.10.13 19:31

 

 

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b). Option 2: by adopting the International Standards of Supreme Audit. Institutions on Compliance Auditing (ISSAI 4000-4899). 11) Under Option 1, INTOSAI General principles and requirements of compliance auditing . Step 2 – Define subject matter and the corresponding audit criteria . system. Compliance audits complement and maintain the integrity of the AER's reporting framework established under Compliance procedures and guidelines (thecompliance audit based on the ISSAI 4000 and ISSAI 100 and 400. Depending on their mandate and reporting requirements, SAIs may adapt the guidance provided especially the Financial and Compliance Audit Guidelines (ISSAIs2 audits. The manual is in turn supported by practical guidance, such as. CAG's Regulations on Audit and Accounts, 2007 recognised compliance audit as distinct stream of audit and these guidelines lay down the principles, 07 Government Auditing Standards and governmental audit require- ments contain certain standards and requirements that are supplementary to those in GAAS, as

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