Traduction de «Pacific Association of Supreme Audit Institutions » (Français → Anglais) :

Pacific Association of Supreme Audit Institutions [ PASAI | South Pacific Association of Supreme Audit Institutions ]

Arab Organization of Supreme Audit Institutions

Furthermore, it is based on generally recognised criteria governing the work of supreme audit institutions, and takes into account the guidance set out in the International Standards of Supreme Audit Institutions.

During my five years as director of international relations at the Court of Auditors and as liaison officer between the Court and the contact committee of the EU’s SAIs, I contributed to the activities of INTOSAI and EUROSAI in the areas of defining professional standards (the International standards of supreme audit institutions, or ISSAIs) and in developing and evaluating programmes.

86. Considers that, if private sector auditors have to be involved in the external audit of Agencies’ accounts, the selection and appointment of the private auditors should be done in conformity with the applicable rules, including those on transparent public procurement, and appropriate control mechanisms should be put in place, in order to ensure that work on the legality and regularity of revenue and expenditure and the reliability of Agencies' accounts is carried out in accordance with the required standards; considers also that aspects of such outsourced external audits, including the reported audit findings, have to remain the ful ...[+++]l responsibility of the Court of Auditors, which will have to manage all administrative and procurement procedures required and finance these from its own budget without asking for a supplementary budget, as this task is under the Court of Auditors competence; moreover, the current crisis does not allow for additional budgets to perform tasks which are under one Union institution, in this case the Court of Auditors;

86. Considers that, if private sector auditors have to be involved in the external audit of Agencies' accounts, the selection and appointment of the private auditors should be done in conformity with the applicable rules, including those on transparent public procurement, and appropriate control mechanisms should be put in place, in order to ensure that work on the legality and regularity of revenue and expenditure and the reliability of Agencies' accounts is carried out in accordance with the required standards; considers also that aspects of such outsourced external audits, including the reported audit findings, have to remain the ful ...[+++]l responsibility of the Court of Auditors, which will have to manage all administrative and procurement procedures required and finance these from its own budget without asking for a supplementary budget, as this task is under the Court of Auditors competence; moreover, the current crisis does not allow for additional budgets to perform tasks which are under one Union institution, in this case the Court of Auditors;