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The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments, government agencies and non-departmental public bodies. The NAO also carries out value for money (VFM) audits into the administration of public policy.
The name was changed in 2004 to the Government Accountability Office by the GAO Human Capital Reform Act to better reflect the mission of the office. [9] [10] [11] The GAO's auditors conduct not only financial audits, but also engage in a wide assortment of performance audits.
Human resources (HR) is the set of people who make up the workforce of an organization, business sector, industry, or economy. [ 1 ] [ 2 ] A narrower concept is human capital , the knowledge and skills which the individuals command. [ 3 ]
OIG uses data analytics and risk assessments to identify emerging issues and target high-risk areas to ensure the best use of audit resources. Office of Evaluation and Inspections (OEI). OEI conducts national evaluations to provide HHS, Congress, and the public with timely and reliable information on significant issues.
Generalists support employees directly with their questions, grievances, and work on a range of projects within the organization. They "may handle all aspects of human resources work, and thus require an extensive range of knowledge. The responsibilities of human resources generalists can vary widely, depending on their employer's needs."
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]
National Audit Office may refer to audit authorities of various national governments: Australian National Audit Office , an agency of the federal Commonwealth government, established 1901 Bundesrechnungshof ('Federal Court of Auditors'), the Germany body, re-established in West Germany in 1948
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.