tailieunhanh - Local Government Financial Audits Discussion Paper August 2007_part3

Bên ngoài kiểm toán Luật Chính quyền địa phương; Chính quyền địa phương (quản lý tài chính) regs, tiêu chuẩn kiểm toán, chuẩn mực kế toán; SA Luật Quản lý hồ sơ, Kiểm soát nội bộ; chính sách / thủ tục / thực hành | Appendix F2 - Proposed Auditor-General Sample Audits Minister Irregularity Breach of Act SA Parliament Council s Annual Reports Investigation May be Auditor General Ombudsman Review of Administrative practices under LG Act f FOI Auditor General Sample audits External Audit Local Government Act Local Government Financial Management Regs Audit Standards Accounting Standards SA Records Management Act Internal Controls Policies procedures practices Councils Financial Sustainability Indicators Whistle Blowing Protection Act LG Act Annual Plan Strategic Management Plans Financial Management Plans Asset Management Plans Financial Policies procedures Internal controls Financial Statements Economy Efficiency Audits Review external audit report LG Act requirement Communities Annual Report Financial Statements Open Meetings Consultation on Annual Plan Strategic Plans Financial Management Plans Asset Management Plans SA Anti-Corruption Branch Criminal Law Consolidation Act Audit Committee Review External Auditor s Report Whistle Blowing Protection Act Economy and Efficiency Audits Financial polices procedures practices Recommendation to Council in recruitment of Auditor DME 34279 21 Appendix F3 - Proposed Auditor-General Contract Audits DME 34279 22 Appendix F4 - Proposed Auditor-General All Audits Minister Irregularity Breach of Act SA Parliament Council s Annual Reports M Investigation May be Auditor General Ombudsman Review of Administrative practices under LG Act FOI Auditor General Final Audit opinion Guidance Reporting Governance Control Economy and Efficiency Audits Audit Committee Review External Auditor s Report Whistle Blowing Protection Act Economy and Efficiency Audits Financial polices procedure practices Recommendation to Council in recruitment of Auditor Councils Financial Sustainability Indicators Whistle Blowing Protection Act LG Act Annual Plan Strategic Management Plans Financial Management Plans Asset Management Plans Financial Policies procedures Internal