Performance Audit Manual: International publications of the National Audit Offi ce of Finland doc

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Performance Audit Manual: International publications of the National Audit Offi ce of Finland doc

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Mục lục

  • Performance Audit Manual

  • Preface

  • Contents

  • Summary

  • 1 Task of performance audit

    • Performance audit in the National Audit Office

    • Characteristics of performance audit

    • Focus on sound financial management

    • Viewpoint of state finances

    • General principles guiding performance audit

    • 2 Focusing of performance audits

      • Auditing rights

      • Criteria for focusing audits

      • Risk analysis

      • 3 Preliminary study

        • Object of a preliminary study

        • Preliminary study process

        • Determining the need for an audit

        • Determining the financial significance of a topic

        • Risks associated with the topic

        • Possibility to produce useful information

        • Creating the audit framework

        • Audit perspectives

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