词条 | Draft:Auditor-General (Namibia) |
释义 |
The Auditor-General is not a member of the Public Service.{{Clarify}} The Auditor-General can leave office by resigning and cannot be removed from office unless 2/3 majority of all members of Parliament vote for his/her removal on the grounds of gross misconduct or mental incapacity. The Auditor-General is currently (as of May 2018) Junias Etuna Kandjeke. Role and functionsMandate of the Auditor-General as derived from Article 127 of the Namibian Constitution. The Auditor-General shall audit the State Revenue Fund and shall perform all other functions assigned to him or her by the Government or by Act of Parliament and shall report annually to the National Assembly thereon. Duties of the Auditor-General as derived from Section 25, State Finance Act 31 of 1991. The Auditor-General is tasked with the investigation, examination and audit of the account-books, accounts, registers or statements which are to be kept or prepared in terms of any law in connection with the receipt, custody, banking, payment or issue of money, stamps, securities, equipment and stores by any statutory institution and which are in terms of any law to be investigated, examined and audited by the Auditor-General. The Auditor-General has to satisfy himself or herself:
Powers of the Auditor - General as derived from Section 26, State Finance Act 31 of 1991 The Auditor-General may in his or her discretion, determine the extent of any investigation, examination and audit and require any person to appear before him or her and avail information as deemed necessary in regards to the investigation, examination and audit in question; The Auditor-General or any competent person employed in the office of the Auditor-General:
The organisation's structureThe Office of the Auditor-General of the Republic of Namibia includes:
Office of the Auditor-GeneralThe Office of the Auditor General assists the nation to make the best use of public resources. It helps the audited bodies to achieve proper accoountability and transparency through compliance with regularity, proprietary, and accounting requirements. The Office complies with the Standards and the OAG Guidelines.
Without the work carried out by the Office of the Auditor-General, the Public Accounts Committee would not be able to carry out its duties effectively. The Working Groups
International liaison and involvementAs an institution, the Office of the Auditor-General carries out its operations in accordance with International Standards as adopted by the International Organization of Supreme Audit Institutions (INTOSAI) of which the SAI of Namibia is a member.[2] INTOSAIs vision is to Promote good governance by enabling SAIs to help their respective governments improve performance, enhance transparency, ensure accountability, maintain credibility, fight corruption, promote public trust, and foster efficient and effective receipt and use of public resources for the benefit of their citizens. Since 2010 The Auditor-General of Namibia is adopted the International Standards for Supreme Audit Institutions (ISSAIs) framework.[3] INTOSAIs has 7 regional working groups of which the African Organization of Supreme Audit Institutions (AFROSAI) is the group representing Africa. AFROSAI has three (3) sub-regional organizations to represent SAIs in English (AFROSAI-E), Arabic (AFROSAI-A) and French (AFROSAI-F) speaking countries.[4] The Auditor-General of Namibia is the 1st Vice President of AFROSAI and Chair of its Finance and Administration Committee. References1. ^http://www.oag.gov.na/governing-legislation 2. ^{{Cite web|url=http://www.intosai.org/about-us.html|title=About us INTOSAI|last=|first=|date=|website=|archive-url=|archive-date=|dead-url=|access-date=}} 3. ^http://www.intosai.org/about-us/issai.html 4. ^http://www.intosai.org/regional-organizations/afrosai.html |
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