TAILIEUCHUNG - Environmental Audit and Regularity Auditing

Auditors are required to participate in the training arranged by FINHEEC. Among other things, auditors learn about the operations of FINHEEC, the objectives and procedure of the audit, as well as the tasks and operating principles of the audit team. In addition to this, international auditors are familiarised with the Finnish higher education system. The training lasts for one working day. If required, the project manager arranges personal training for the audit team’s chair focusing on his or her special tasks | ISSAI 5120 The International Standards of Supreme Audit Institutions ISSAI are issued by the International Organization of Supreme Audit Institutions INTOSAI. For more information visit I N T O S A I Environmental Audit and Regularity Auditing Mehemea Kei te ora a Papatuanuku ka ora te tangata If we nurture Mother Earth then she will nurture us INTOSAI Professional Standards Committee PSCSECRETARIAT RlGSREVISIONEN LANDGREVEN 4 . Box 9009 1022 COPENhAGEN K DENMARk Tel. 45 3392 8400 Fax 45 3311 0415 E-mail iNFo@ I N T O S A I 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 Table of contents Executive Summary 1 What is Environmental Auditing 1 Why Look at This Issue 3 The Regularity Audit 4 Financial Audit 6 Purpose of financial statements 6 Objectives of an audit 7 Environmental matters 7 Cash versus accrual accounting 8 How Environmental Issues Impact on Financial Statements 9 Cash accounting 9 Accrual accounting 11 Compliance Audit 14 What Can a Regularity Auditor Do 16 Obtain knowledge of environmental matters 16 Assess inherent risk internal control systems and the control environment 16 Consider laws and regulations 17 Perform substantive procedures 18 Reporting 19 Service performance reporting 19 Other forms of reporting 21 Conclusion 22 Appendix Guidance Notes 24 Appendix Members of the INTOSAI Working Group on Environmental Auditing 26 .

• Kế toán - Kiểm toán
• Genetics and Adaptation
• Plant Genes
• Abiotic Stress
• Importance of Genetic
• Manage Abiotic Stress
• Genetic Diversity
• BMC Genetics
• Crassostrea angulata
• Crassostrea gigas
• Chromosome mapping
• Abiotic adaptation
• Chromosome markers
• Yellow lupin
• Linkage map
• Adaptation traits
• QTL analysis
• BMC Genomics
• Olfactory adaptation
• Functional constraint
• Population genetics
• B mandarina
• Intimate Relationship
• Stomatal Responses
• Stress and Air Humidity
• decisions about medicines
• Supporting adherence
• Reviewing medicines
• Abiotic Stres