“International Organization of Supreme Audit Institutions”的意思、由来-开放百科全书

The International Organization of Supreme Audit Institutions (INTOSAI) is a worldwide affiliation of governmental entities. Its members are the Chief Financial Controller/Comptroller General/Auditor General Offices of nations.

INTOSAI was founded in 1953^[2] in Havana, Cuba.^[3] Thirty-four audit organizations formed the group originally and as of 2010 the current membership includes 193 institutions (188 national institutions, the European Court of Auditors and 4 associated members).^[2]

The members of INTOSAI are the primary external auditors of the United Nations.^[3] The UN's General Assembly appoints the UN Board of Auditors (3 members appointed for 6 years) among the INTOSAI member representatives.^[4]

INTOSAI holds a triennial conference entitled the International Congress of Supreme Audit Institutions (INCOSAI).^[5]

It publishes the quarterly International Journal of Government Auditing. Examples of its major publications are:

The ISSAIs, International Standards of Supreme Audit Institutions

The International Standards of Supreme Audit Institutions (ISSAI) are a benchmark for auditing public entities (External Audit Standards for public entities).

The "INTOSAI Auditing Standards" had been approved by the INCOSAI in 1998 and updated in 2001. In its strategic plan 2005-2010, the INTOSAI decided to "provide an up-to-date framework of professional standards", so the INTOSAI Professional Standards Committee decided to merge the existing and new INTOSAI standards and guidelines into a framework.

The framework comprises all documents endorsed by INCOSAI with the purpose of guiding the professional standards used by SAIs

Two main types of audit

The INTOSAI Auditing Standards distinguish basically two types of audit that a government auditor may perform:

Regularity audit

A Regularity audit or Statutory audit is a financial audit of the financial reporting or budget reporting of the audited entity.

Performance audit

Performance audit refers to an examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectiveness in the employment of available resources.

In a performance audit, the report should contain a statement of assurance on those items tested for compliance, as the auditor's conclusion (as opposed to opinion).

The INTOSAI's (and GAO's or ECA's) Performance audit corresponds to the Review Engagements or "Assurance Engagements other than Audits" of the IFAC.

Adoption by intergovernmental organizations

In addition to the INTOSAI members (the Supreme Audit Institutions), the following intergovernmental organizations have adopted INTOSAI AS:

INTOSAI and Internal Audit

The Institute of Internal Auditors (IIA) is among the 4 associated members of the INTOSAI.^[9]

The INTOSAI is a strong advocate for the establishment of Independent Internal audit in public entities.

(...) For an internal audit function to be effective, it is essential that the internal audit staff be independent from management, work in an unbiased, correct and honest way and that they report directly to the highest level of authority within the organisation.

(...) "For professional guidance, internal auditors should use the Professional Practices Framework (PPF) of the Institute of Internal Auditors (IIA) (...) Additionally, internal auditors should follow the INTOSAI Code of Ethics".

Regional working groups

List of INCOSAI Conferences

Memberships

National

Supranational Organisations

Associate Members

See also

References

1. ^{{cite web | url = http://www.intosai.org/about-us/organisation/general-secretariat/secretary-general-and-staff-members/margit-kraker.html | title = Margit Kraker | website = International Organization of Supreme Audit Institutions}}
2. ^¹{{citation | last1 = Hussey | first1 = Roger | authorlink1 = Roger Hussey (auditor) | last2 = Ong | first2 = Audra Wei Ming | authorlink2 = Audra Wei Ming Ong | title = International Financial Reporting Standards Desk Reference | publisher = John Wiley & Sons | year = 2006 | location = Hoboken, New Jersey | page = 289 | isbn = 978-0-471-72715-6 | oclc = 57573800 | url = https://books.google.com/books?id=RZmspx3g9qgC&printsec=frontcover#PPA289,M1}}
3. ^¹{{citation | last1 = Franda | first1 = Marcus F. | authorlink1 = Marcus F. Franda | title = The United Nations in the Twenty-first Century: Management and Reform Processes in a Troubled Organization | publisher = Rowman & Littlefield | year = 2006 | location = Lanham, Maryland, U.S. | page = 219 | isbn = 978-0-7425-5334-7 | oclc = 62895793 | url = https://books.google.com/books?id=OA6b7qv5BMoC&printsec=frontcover#PPA219,M1}}
4. ^https://www.un.org/auditors/board/mandate.shtml#cm
5. ^{{citation | last1 = Shah | first1 = Anwar | authorlink1 = Anwar Shah | title = Performance Accountability and Combating Corruption | publisher = World Bank | year = 2007 | location = Washington, D.C., U.S. | page = 309 | isbn = 978-0821369418 | oclc = 77116846 | url = http://siteresources.worldbank.org/INTWBIGOVANTCOR/Resources/DisruptingCorruption.pdf}}
6. ^http://eca.europa.eu/portal/page/portal/audit
7. ^https://www.un.org/auditors/board/modusop.shtml#soa
8. ^The INTOSAI Financial Audit Guidelines will be based on the International Standards on Auditing (ISA) issued by the IAASB http://www.afrosai-e.org.za/HOME/Menu/TechnicalAdvancement/INTOSAIauditingstandards/tabid/82/Default.aspx
9. ^Official membership list http://www.intosai.org/en/portal/about_us/organisation/membership_list/
10. ^http://www.intosai.org/about-us/organisation/membership-list.html