IIA-CGAP – Certified Government Auditing Professional

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  The auditor should plan the audit in a manner which ensures that an audit of high quality is carried out in an economic, efficient, and effective way and in a timely manner.

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  It is for the SAI to which they belong to decide finally on the action to be taken in relation to fraudulent practices or serious irregularities discovered by the auditors.

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  At the end of each audit the auditor should prepare a written opinion or report, as appropriate, setting out the findings in an appropriate form; its content should be easy to understand and be independent, objective, fair, and constructive.

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  The work of the audit staff at each level and audit phase should be properly supervised during the audit; and documented work should be reviewed by a senior member of the audit staff.
  
  

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  Allocation — ensuring that an appropriate level of funding flows into sectors of the economy where it is required.

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  Legislative consideration

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  Audit and evaluation

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  Growth — using the power of government spending to facilitate economic growth and wealth creation.
  
  

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  Establish a common definition of internal control.

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  Provide a standard against which organizations can assess their control systems.

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  Create and track Specific, Measurable, Achievable, Results-Oriented and Time Sensitive goals.

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  Provide a straight-forward line-of-sight view of cascaded organizational goals for both managers and employees.