TAILIEUCHUNG - Performance Audit Guidelines – Key Principles

INTOSAI’s fundamental auditing principles recognise that due to the differing approaches and structures of Supreme Audit Institutions (SAIs), not all auditing standards apply to all aspects of their work1 . Furthermore, on the basis of the terms of the audit mandate with which SAIs are empowered, any auditing standards external to the SAI cannot be prescriptive, nor have a mandatory application to the work of the SAI 2 . However, in order to promote high quality work across its members, INTOSAI advocates that each SAI should establish a policy which has regard to INTOSAI standards, and other specific professional standards,. | ISSAI 3100 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 Performance Audit Guidelines - Key Principles 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 Table of Contents 1. Introduction 1 2. Key principles of Performance Auditing 2 . Definitions 2 Performance audit objective 2 . Selecting audit topics 3 . The audit process 3 . Planning 3 . Conducting the Performance Audit 5 . Reporting 7 . Follow-up 8 . Quality control

• Tài chính doanh nghiệp
• Establishment
• Biogeographic Areas
• Distributing Endemic
• Dominican Republic
• Biogeography
• Intertidal Barnacles
• Crop establishment methods
• Grain yield
• Different crop establishment methods
• Yield attributes
• Establishment method
• Drum seeder
• Direct seeded rice
• Aerobic rice
• Dry seeded condition
• Rice establishment methods
• Weed management
• Weed dynamics
• Various weed management approaches
• Weed dynamics in rice
• The establishment of venture capital funds
• Venture capital funds for technology innovation activities
• Technology innovation activities in Vietnam
• Venture capital fund
• Crop establishment
• Direct seeding
• Late sown rice
• Different establishment methods
• Rice under puddle condition
• Enhancing productivity
• Nutrient uptake
• Establishment methods and varieties
• Kharif finger millet
• Millet (Eleusine coracana (L ) Gaertn )
• Varieties on yield
• Weed dynamics in rice crop
• Various crop establishment methods
• Weed management approaches
• Residue on yield
• Yield attributes and economics
• Economics of ricein RW system
• Northern plains of IGP
• Establishment methods
• Economics of rice
• Weed management practices
• Maize performance
• The establishment
• Mathematics
• Physics
• Scientific reports
• scientific studies
• natural sciences
• Tạp chí khoa học
• Tạp chí Công nghệ
• Quản lí công nghệ
• The KIST in South Korea
• Establishment of the V KIST in Vietnam
• Vietnam Journal of Mechanics
• Analytical approach to analyze nonlinear dynamic response
• Eccentrically stiffened functionally graded circular cylindrical shells subjected
• Dependent axial compression and external pressure
• Governing equations establishment
• Functionally graded materia
• On a form of lyapunov exponents
• Establishment of the form
• The disturbance direction
• The disturbance norm
• Types of momentum defect diffusion
• The begining of the wake and wake establishment zone
• The coupled wake and comparison
• The isolated wake
• Entrepreneurship development
• Value addition
• Empowerment of rural women
• Establishment of entrepreneurial activities
• Nutrition knowledge
• Kunkuni joha
• Amona bao
• Black rice and jhengoni bora
• Methods of establishment
• Biological properties
• Nitrogen management
• Field experiment
• Assessment of energetics
• Rice with irrigation
• Nitrogen management practices
• Nutrient management
• Yield and economics
• Kharif rice (Oryza sativa L
• Nutrient management on yield
• Economics of Kharif rice
• African marigold
• French marigold
• Nodal segment
• Culture establishment
• Micro shoots in African
• French marigold genotypes
• Water use efficiency
• Rice genotypes
• Different rice establishment methods
• Different growing environment
• Micropot technique
• Performance of sunflower
• Influenced by establishment technique
• College of agriculture
• Direct wet seeded
• Weed management practices on rice
• Yield and economic impact
• In vitro sterilization protocol
• Establishment of litchi
• Litchi (Litchi chinensis Sonn) cv Purbi
• Varying concentrations
• Crop difficult to propagate
• Sweet corn
• Sweet corn hybrid
• Temperate conditions