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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 ...
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.
Increase the emphasis on emerging issues to ensure that the IAASB International Standards provide a foundation for high-quality audit, assurance and related services engagements; Innovate the IAASB’s ways of working to strengthen and broaden our agility, capabilities, and capacity to do the right work at the right time
The term "Public Works" is a translation of the Dutch term Openbare Werken which was called Water Management Works (Waterstaatswerken) during the Dutch East Indies era. [3] ...
The International Organization for Standardization (ISO) and its ISO 37301:2021 (which deprecates ISO 19600:2014) standard is one of the primary international standards for how businesses handle regulatory compliance, providing a reminder of how compliance and risk should operate together, as "colleagues" sharing a common framework with some nuances to account for their differences.
In the control testing stage, audit evidence is used by the auditor to consider the mix of audit test of controls and audit substantive tests. [9] In the substantive testing stage, audit evidence is defined as the information that the auditor needs to support the appropriation of financial statement assertions. [ 10 ]
Social Accountability 8000 (SA 8000) is an international standard for social accountability management systems.It was developed in 1997 by Social Accountability International, formerly the Council on Economic Priorities Accreditation Agency, by an advisory board consisting of trade unions, NGOs, civil society organizations and companies. [1]
INTOSAI - International Organization of Supreme Audit Institutions has published [1] the following definition of Performance Audit: Performance auditing is an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements.