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The 4300

The 4300 . Compliance audit in the context Of Court model . What’s been allready done ? . First draft. Case study. redrafting. Final Draft. A questionnaire .

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The 4300

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  1. The 4300 Compliance audit in the context Of Court model

  2. What’s been allreadydone? First draft Case study redrafting Final Draft

  3. A questionnaire • This survey is expected to provide the Compliance Audit Sub-committee with areas of strength and weakness and allow the categorisation of different systems to serve as a basis for constructive conclusions and relevant recommendations.

  4. The 4300 Seven Key issues

  5. One • The 4300 provides public sector auditors with further guidance on key issues related to Courts of Audit which have not been covered by ISSA 4100 and ISSA 4200.

  6. Two • The 4300 covers only the audit phase of work carried out by Courts of Audit but neither the instruction nor the judgment phase.

  7. Three • Personal and financial liability public officials are held personally or financialy liable for the loss or waste of public funds. The liability is personal because they are required to repay the full amount if the non-compliance instances lead to a loss or waste of money.

  8. Four • The audit of individual public accounts and the audit of the general state budget are interrelated

  9. Five • When the SAI has judicial functions, it comprises a Pubic Prosecutor Service, whose duties cover a wide range of activities that involves prosecuting to jurisdictional procedures

  10. Six • Reports on compliance audit of individual public accounts may include injunctions and recommendations. Personal or financial liability is concluded only in relation to injunctions. Recommendations have no affect on the personal liability of the public accountants

  11. Seven • Public sector auditors operating in a Courts of Audit environment may communicate compliance issues that may result in legal action, damages or prosecution for a criminal offence to the judge

  12. Structure of the questionnaire • This survey is structured into six parts: • Part A: Audit mandates • Part B: Jurisdictional audits • Part C: Role of the Public prosecutor service in Jurisdictional audits • Part D:Jurisdictional auditing capacity • Part D: Compliance audit of the state budget • Part E: Closure

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