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Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt

The HEI must supply the basic material and self-evaluation report to FINHEEC in paper format (ten copies) and as electronic documents at the latest twelve weeks prior to the audit visit. The self-evaluation report drawn up on the third sample of degree education, which is selected by the audit team, must be submitted to FINHEEC at the latest one week prior to the audit visit. In addition to the materials mentioned above, the audit team is allowed to request the HEI to provide other materials deemed necessary prior to or during the audit visit. The institution is also requested to give members of the audit team the opportunity to access. | ISSAI 5410 The International Standards of Supreme Audit Institutions ISSAI are issued by the International Organization of Supreme Audit Institutions INTOSAI. For more information visit www.issai.org I N T O S A I Guidance for Planning and Conducting an Audit of Internal Controls of Public Debt INTOSAI Professional Standards Committee PSCSECRETARIAT RlGSREVISIONEN LANDGREVEN 4 P.O. Box 9009 1022 COPENhAGEN K DENMARk Tel. 45 3392 8400 Fax 45 3311 0415 E-mail iNFo@RiGSREvisiONEN.Dk I N T O S A I INTOSAI General Secretariat - RECHNUNGSHOF Austrian Court of Audit DAMPFSCHIFFSTRASSE 2 A-1033 VIENNA AUSTRIA Tel. 43 1 711 71 Fax 43 1 718 09 69 E-MAIL intosai@rechnungshof.gv.at WORLD WIDE WEB http www.intosai.org Public Debt Committee Chairman Gregorio Guerrero Contador Mayor de Hacienda de México Members Argentina Enrique Paixao Emilia Raquel Lerner Auditoria General de la Nacion Canada Jeff Greenberg Office of the Auditor General USA Paul Posner José Oyola General Accounting Office Mexico José Miguel Macias Guillermo Ortiz Contaduria Mayor de Hacienda Portugal Ana María Bento Tribunal de Contas United Kingdom Tim Burr Wendy Kenway-Smith National Audit Office Russian Federation Eleonora Mitrofanova Accounts Chamber Zambia F.M. Siame Gilbert Muyalwa Office of the Auditor General Korea Jong-Nam Lee Board of Audit and Inspection Gabon Gilbert Ngoulakia Lebondo Le-Mali Vincent Chambre des Comptes Lithuania Jonas Liaucius Laima Virbickiene Darius Zalalis State Control Colaborators Finland Tapio Leskinen State Audit Office Sweden Inga-Britt Ahlenius National Audit Office Chile Arturo Aylwin A. Contraloria General de la República Yemen Ahmad Mohamed Al-Eryani Central Auditing Organization for Control and Auditing Jordan Abed Kharabbsheh Audit Bureau Egypt Gawdat Ahmed El-Malt Central Auditing Organization This booklet has been prepared for official publication in separate English French and Spanish versions by the Public Debt Committee of the International Organization of .