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2012 AG Audit Directive 11 November 2011

2012 AG Audit Directive 11 November 2011. Reputation promise/mission.

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2012 AG Audit Directive 11 November 2011

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  1. 2012 AG Audit Directive 11 November 2011

  2. Reputation promise/mission The Auditor-General of South Africa has a constitutional mandate and, as the Supreme Audit Institution (SAI) of South Africa, it exists to strengthen our country’s democracy by enabling oversight, accountability and governance in the public sector through auditing, thereby building public confidence.

  3. Purpose of the AG Audit Directive

  4. Key features of the 2012 AG Audit directive

  5. Key changes from the 2011 AG Audit directive • Financial audit • No changes • Performance objectives: • Reports of low & medium capacity municipalities to include a conclusion • Compliance with laws and regulations: • Includes subject matters and criteria used in reporting on material • non-compliance • General: • Information for making complaints • against the AGSA • Auditors in public practice must adhere to the prescribed reporting format • Deadlines for submission of information

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