طرق فحص العمليات المالية بناء على تدقيق المشروعية

الملخص EN

The objective of public-sector compliance auditing, therefore is to enable to auditorsto assess whether the activities of public-sector entities are in accordance with the authorities governing those entities.

This involves reporting on the degree to which the audited entity complies with established criteria.

Reporting may vary between brief standardised opinions and various forms of conclusions, presented in short or long form.

Compliance auditing may be concerned with regularity (adherence to formal criteria such as relevant laws, regulations and agreements) or with propriety (observance of the general principles governing sound financial management and the conduct of public officials).

Compliance auditing promotes transparency by providing reliable reports as to whether funds have been administered, management exercised and citizens’ rights to due process honoured as required by the applicable authorities.

It promotes good governance both by identifying weaknesses and deviations from laws and regulations and by assessing propriety where there are insufficient or inadequate laws and regulations.