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It is the body of the Court of Auditors assigned the functions of verifying the accounts of public sector bodies, reviewing and auditing accounts subject to audit, examining audit procedures conducted in the various departments and making proposals to the Plenum regarding the results of audit procedures (report, motion or memo) taken to the ...
The power of auditing the public finances was awarded to Congress in the Constitution of 1824.On November 16 of that year, Congress passed the Decreto de la Ley de Arreglo de la Administración de la Hacienda Pública (Decree of the Law of Organization of the Administration of the Public Treasury), which created the Contaduría Mayor de Hacienda (Accounting Office of the Treasury), an agency ...
The Independent Authority for Spanish Fiscal Responsibility (Autoridad Independiente de Responsabilidad Fiscal española, AIReF) is an independent agency for fiscal control in Spain. It was created in 2013 by the Spanish government , on the initiative of the European Union and to implement a constitutional mandate.
The Comptroller oversees the IGAE agency, which has two core functions. Its primary function is that of a supervisory agency. It is responsible for verifying – through previous monitoring of legality, continuous financial control, public audits, and financial control of subsidies – that the public sector's economic and financial activity complies with the principles of legality, economy ...
In addition, CPA firms that perform local government financial audits that include an A-133 "single audit" must follow yellow book standards. In addition to financial audits, the Yellow Book standards cover Performance Audits, which evaluate the performance of a program or project against defined objectives, such as objectives for efficiency ...
The objectives of the organisation, defined in Article 1 of its Statutes, are to promote professional cooperation among SAI members and other organizations, [9] to encourage the exchange of information and documentation, to advance the study of public sector audit, to stimulate the creation of university professorships in this subject and to work towards the harmonisation of terminology in the ...
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The General Office of the Comptroller (Spanish: Sindicatura General de la Nación, mostly known for its acronym SIGEN) is the Argentine institution that undertakes the internal control of the Argentine economy. The agency is part of the executive branch of Argentina, and was established in 1992 by Law No. 24,156.