The State Audit Office performs audits in accordance with the International Standards on Auditing and international regulations issued by supreme audit institutions. The State Audit Office performs audits in accordance with:
- International Standards on Auditing (hereinafter: the ISA’s) issued by the International Federation of Accountants (IFAC); and
- standards issued by the International Organization of Supreme Audit Institutions (hereinafter: the INTOSAI standards).
In addition to auditing standards the INTOSAI has developed the guidelines for good governance (INTOSAI GOV) which aggregate the best practice for institutions in respect to administration of budget funds.
The mentioned ISA’s in English are available here: www.ifac.org; the INTOSAI standards are available here: www.issai.org.