The public sector auditor assesses the stewardship of public funds, implementation of government policies and compliance with key legislation in objective manner.
The scope of the annual audit performed for each auditee is prescribed in the Public Audit Act and the general notice issued in terms thereof. It includes the following:
Performance audits may also be performed to determine whether resources have been procured economically and are used effectively and efficiently.
A clean audit relates to three aspects:
Matters reported by external and internal auditors should receive timeous management attention, internal controls should address the following key areas:
Financial and performance management