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Safeguarding Fiscal Sustainability: WGPD's Contribution to INCOSAI Theme II

This paper discusses the role of SAIs in safeguarding the long-term sustainability of fiscal policies, including the definition of debt financing, fiscal rules, economic growth, auditing public revenues and expenditures, public debt, internal control evaluation, and effective communication.

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Safeguarding Fiscal Sustainability: WGPD's Contribution to INCOSAI Theme II

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  1. WGPD’s contribution to the XXI INCOSAITheme II: The Role of SAIs on Safeguarding Long-term Sustainability of Fiscal Policies WGPD Secretariat Annual meeting of the WGPD Helsinki, Finland September 10-12, 2012 11.09.2012| ASF

  2. Background

  3. Background

  4. Principal Paper’s content • Definition of Debt Financing • a. Fiscal Policy • b. Monetary Policy • c. Public Debt • 2. Definition of Public Finance Stability and Sustainability • 3. Fiscal Rules, Economic Growth and Development • a. Description • b. Auditing (ISSAIs) • 4. Public Revenues • a. Description • b. Auditing (ISSAIs) • 5. Budget and Public Expenditure • a. Description • b. Auditing (ISSAIs)

  5. Principal Paper’s content • 6. Public Debt • a. Description • b. Auditing (ISSAIs) • 7. Relevance and Evaluation of Internal Control • 8. Auditing and Integrality Strategic Planning • 9. Effective communication, public value and benefits of SAIs

  6. Sources of Information

  7. Principal Paper’s starting point

  8. Integrality in Public Auditing

  9. Integrality

  10. SAI’s role

  11. SAI’s role

  12. SAI’s role

  13. Public Expenditure

  14. Public Debt

  15. Concepts of fiscal policy definition

  16. Principal Paper Content

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