Professional Documents
Culture Documents
Johann Rieser
Senior Auditor, Ministry of Finance, Vienna
Rieser Johann
(Senior Auditor, Ministry of Finance, Vienna, Austria)
(5)
Other examples:
Internal Audit Capability Model for the public sector (IIA, 2009)
Three Lines of Defence Model (ECIIA, 2012)
INTOSAI GOV - e.g. 9140, article 1.6 “The role of internal auditing has
evolved from an administrative procedure with a focus on compliance, to an
important element of good governance.”
Performance audit – a driver for public reforms and
a challenge for auditors
The audit universe is based on the strategy of the organization!
Audit engagements result from a risk-oriented and comprehensive
approach!
2,0
1,0
0,5
financial knowledges
ISSAI 3000
What is Performance Auditing – standards and guidelines
The guidelines take into account relevant INTOSAI auditing
standards based on generally accepted principles of
performance auditing, distilled from the experience of INTOSAI
members.
PERFORMANCE AUDIT MANUAL – ECA
The manual is based on generally accepted principles of
performance auditing and current good practice in this area.
It explains in broad terms how performance audits should be
planned, conducted and reported.
Performance audit – how and what?
Audit universe
o Evaluating