Der Bundesrechnungshof (Deutschland), die Eidgenössische Finanzkontrolle (Schweiz) und Rigsrevisionen (Dänemark) haben im Rahmen eines internationalen Peer Review die Aufgabenwahrnehmung durch den Österreichischen Rechnungshof (RH), die von ihm eingesetzten Verfahren...
The peer review team’s terms of reference focused on the quality of the performance audit reports issued by NCA, and their impact. The work drew on six performance audits published in 2005–2006, and two impact assessments. The peer review team examined NCA’s...
The objective of the peer review was to provide the NAOL (National Audit Office of Lithuania) and its stakeholders with an assessment of the extent to which: (a) its audit approach is appropriate with regard to audit standards, and (b) relations with the Seimas are...
This report sets out our observations about the GAO’s quality assurance system and its application and includes good practices and suggestions that management may wish to consider as it enhances its performance audit practice. These observations do not affect...
Hemos examinado el Sistema de Gestión de la Calidad de las Direcciones Generales de Auditoría de Desempeño a Gobierno y Finanzas, al Desarrollo Social y al Desarrollo Económico de la Auditoría Especial de Desempeño (AED) de la Auditoría Superior de la Federación...
