The Role of Internal Audit in Government Financial Management: An International Perspective, Issues 2002-2094 |
Contents
Abbreviations and Acronyms | 3 |
Strengthening the Internal Audit Function in Developing and Transitional Countries | 18 |
References | 35 |
Copyright | |
Common terms and phrases
administrative areas argued audit committees Audit Office audit reports audit resources budget institution budget management model C&AG cadre central inspectorate centralized approach centralized IA checks commitments comptroller Contraloría control system country practices decentralized approach developing and transitional developing the IA duties of internal emphasis ensure environment Evaluation ex-ante controls expenditure financial control financial regulations Francophone government sector IA function IA service IA staff IA system IA units implementation important improve independence Institute of Internal internal and external internal audit function Internal Auditing Standards internal auditors internal control INTOSAI Kenya Latin American Countries LM management Malawi management controls Minister of Finance National Health Service objectives OECD countries operations organization payment order PEM system perform IA pre-audit procedures programs public sector relevant report directly revenue SFR Yugoslavia skills strengthen supreme audit institution top MOF management transitional countries transitional economies United Kingdom Westminster model