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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.
1989 – Auditor-General's Office declared a statutory body, allowing it to be both more independent and more commercial. 1991 – The Public Finance and Audit Act 1983 expanded the auditor-general's role to include performance audits, limited tenure to seven years, and prevented acceptance of any other post in the NSW public service.
The office of C&AG was created by the Exchequer and Audit Departments Act 1866, which combined the functions of the Comptroller General of the Exchequer, who had authorised the issue of public moneys from the Treasury to other government departments, with those of the Commissioners of Audit, who had presented the government accounts to the Treasury). [2]
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 ]
California law requires the bureau to examine and report annually upon the financial statements prepared by the executive branch of the state; perform other related assignments, including performance audits, that are mandated by statute; administer the Reporting of Improper Governmental Activities Act; and conduct audits and investigations of ...
Pronouncements by the International Auditing and Assurance Standards Board (IAASB) govern audit, review and other assurance services conducted in accordance with international standards. [18] Most countries that have adopted the International Standards on Auditing ( ISAs ) still retain the national auditing standards setting body to enact the ...
On the other hand, some states constrain the authority of their auditors to specific functions. For example, the bulk of the Alabama state auditor's responsibilities entail inventorying state personal property, with only a limited role for financial audits of the state treasurer's and state comptroller's accounts.
National Audit Office of Lithuania; Office of the Auditor General (Nepal) Court of Audit (Netherlands) Controller and Auditor-General of New Zealand; Office of the Auditor General for the Federation (Nigeria) Northern Ireland Audit Office; Office of the Auditor General of Norway