الأربعاء,28 سبتمبر 2011 - 03:15 م
: 2455
An internal or external examination of an organization’s accounts, processes, functions andperformance to produce an independent and credible assessment of their compliance with applicablelaws and regulations. Communities can conduct a ‘social audit’ of basic service delivery.6
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Example in practice
Indonesia’s Supreme Audit Agency found US$ 40 million missing from post-Tsunami emergency funds and massive irregularities, including that the bulk of materials bought went unused and many purchases were made long after the emergency period was over.7
Relevant links
—— INTOSAI (International Organization of Supreme Audit Institutions).
—— ISSAI (International Standards of Supreme Audit Institutions).
—— PEFA (Public Expenditure and Financial Accountability).
—— UN Anti-Corruption Toolkit, Tool #5 Auditors and audit institutions, p. 100.
—— World Bank: Features and Functions of Supreme Audit Institutions.
6 International Bank for Reconstruction and Development, Features and Functions of Supreme Audit Institutions
United Nations Office on Drugs and Crime, The Global Programme Against Corruption – UN Anti-Corruption Toolkit, 3rd edition (Vienna: United Nations Office on Drugs and Crime, 2004)
7 Michael Renner, ‘Indonesia's Supreme Audit Agency Finds Massive Irregularities in the Use of Post-Tsunami Emergency Funds’, Worldwatch Institute. 5 July 2006. (www.worldwatch.org/node/4196).