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Saudi Arabia – The Ministry of Finance of the Kingdom of Saudi Arabia and the Saudi Audit Bureau commissioned a study starting 2008 to evaluate the Saudi government's current financial reporting and to analyze the improvements IPSAS might bring. Swaziland – Member of ESAAG (East and Southern African Association of Accountants General). The ...
An auditor general, also known in some countries as a comptroller general or comptroller and auditor general, is a senior civil servant charged with improving government accountability by auditing and reporting on the government's operations.
The Audit Board of Indonesia (Indonesian: Badan Pemeriksa Keuangan Republik Indonesia, lit. 'Financial Audit Board of the Republic of Indonesia') is a high state body in Indonesia which is responsible for evaluation of management and accountability of state finances conducted by the central government, local governments, Bank Indonesia, state-owned enterprises, the Public Service Board, and ...
The National Audit Department (Malay: Jabatan Audit Negara; Jawi: جابتن اءوديت نڬارا ) is an independent government agency in Malaysia that is responsible for carrying out the audits on the accounts of Federal Government, State Government and Federal Statutory Bodies as well as the activities of the Ministry/Department/Agency and Companies under the Federal and State Government.
The primary customer of internal audit activity is the entity charged with oversight of management's activities. This is typically the audit committee, a sub-committee of the board of directors. To provide hierarchical independence, most chief audit executives report to the chairperson of the audit committee as to the performance of his/her duties.
A supreme audit institution is an independent national-level institution which conducts audits of government activities. [ 1 ] [ 2 ] Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in national legislation. [ 3 ]
Aside from SOEs, there are also provincially- or municipally-owned corporations, locally known as Badan Usaha Milik Daerah (BUMD). The primary difference between BUMNs and BUMDs is the ownership of the enterprise, whereas BUMNs are controlled by the Ministry of State Owned Enterprise while BUMDs are directly controlled by the local government.
The Auditor General is empowered to undertake audits of Office of the President and Vice-President, Supreme Court, Federal Parliament, Provincial Assemblies, Provincial Governments, Constitutional bodies or their offices, courts, the Attorney General and the Nepal Army, Nepal Police and Armed Police as well as of all other government offices ...