The Audit of Secret and Politically Sensitive Subjects Comparative Audit Practices
This paper is the result of a comparison of the audit practices with respect to the audit of secret and politically sensitive subjects by the Supreme Audit Institutions (SAI’s) of France, Germany, the Netherlands and the United Kingdom. Not only do the practices differ but the mandate and compositio...
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| Autor Corporativo: | |
| Formato: | Capítulo de libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
1996.
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| Colección: | SIGMA Papers,
no.7. |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706440406719 |
| Sumario: | This paper is the result of a comparison of the audit practices with respect to the audit of secret and politically sensitive subjects by the Supreme Audit Institutions (SAI’s) of France, Germany, the Netherlands and the United Kingdom. Not only do the practices differ but the mandate and composition of the SAI’s themselves are also different. This also influences the way the SAI’s operate. |
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| Descripción Física: | 1 online resource (12 p. ) |
