tailieunhanh - Internal Audit Independence in the Public Sector

An operating system is usually defined as a set of programs which permit the continuous operation of a computer. The software controls scheduling and execution of application programs and use of computer resources. Simplistically, the operating system acts as the interface between the application program, the user and the IT hardware. The security and control of an operating system is a complex issue and provides an area of potentially major risk to an organisation. The complexity, size and functionality of operating systems varies enormously from one manufacturer to another. Some operating systems may include functionality, such as database management systems and security software, whilst others will require separate systems software. | INTOSAI GOV 9140 The International Standards of Supreme Audit Institutions ISSAIs are issued by the International Organization of Supreme Audit Institutions INTOSAI. For more information visit I N T O S A I Internal Audit Independence in the Public Sector INTOSAI Professional Standards Committee PSC-SE CRETARIAT RIGSREVISIONEN LANDGREVEN 4 . Box 9009 1022 COPENHAGEN K DENMARK TEL. 45 3392 8400 Fax 45 331 1 0415 E-mail INFO@ I N T O S A I EXPERIENTIA MUTUA II I I - MNibus pRodest 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@ WORLD WIDE WEB http 1. INTRODUCTION This paper on internal audit independence in the public sector addresses concerns related to independence and objectivity and methods to achieve independence. Internal auditing is performed in diverse environments and within organizations that vary in purpose size and structure. In addition the laws and regulations within various countries differ from one another. Particularly public sector auditors operate in organizational structures that are as complex and varied as the many forms of government that exist throughout the world today. The International Standards of Supreme Audit Institutions ISSAI and the Institute of Internal Auditors the IIA s International Standards for the Professional Practice of Internal Auditing Standards present general terms to allow adoption in different national contexts with the understanding that implementation will be governed by the environment in which the internal audit activity carries out their responsibilities and in accordance with the applicable laws and regulations. The IIA s Standards are universal and are intended to apply to all members of the internal audit profession. Internal auditing has become a factor of the new accountability and control era. The manner in which .

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