Public Auditor
E550261
The Public Auditor is the independent chief official responsible for overseeing audits and accountability of government operations and finances.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Public Auditor canonical | 1 |
Statements (51)
| Predicate | Object |
|---|---|
| instanceOf |
accountability institution
ⓘ
government oversight role ⓘ public office ⓘ |
| aimsTo |
improve effectiveness of public programs
ⓘ
improve efficiency of government operations ⓘ protect public resources ⓘ |
| collaboratesWith |
anti-corruption agencies
ⓘ
internal audit units of ministries ⓘ supreme audit institutions ⓘ |
| ensures |
accountability in use of public funds
ⓘ
integrity of public sector financial information ⓘ transparency of government financial reporting ⓘ |
| hasPower |
to access government records
ⓘ
to conduct investigations into misuse of public funds ⓘ to examine accounts of public bodies ⓘ to issue audit reports ⓘ to make recommendations for corrective action ⓘ |
| hasResponsibility |
to assess compliance with laws and regulations
ⓘ
to detect and report fraud risks ⓘ to evaluate internal controls in government entities ⓘ to support legislative oversight of the executive branch ⓘ |
| hasRole |
chief audit executive of the public sector
ⓘ
independent oversight authority ⓘ |
| isGuidedBy |
international public sector auditing standards
ⓘ
principles of independence and objectivity ⓘ |
| mayBeAppointedBy |
legislature
ⓘ
monarch ⓘ president ⓘ |
| mayHaveTitle |
Auditor General
ⓘ
Comptroller and Auditor General NERFINISHED ⓘ Supreme Audit Institution head ⓘ |
| mayReportTo |
head of government
ⓘ
head of state ⓘ |
| mustBe |
free from political interference
ⓘ
independent from audited entities ⓘ |
| operatesAt |
national level
ⓘ
subnational level ⓘ |
| oversees |
audits of government finances
ⓘ
audits of government operations ⓘ compliance audits of public entities ⓘ performance audits of public programs ⓘ |
| produces |
annual audit reports
ⓘ
performance audit findings ⓘ special audit reports ⓘ |
| reportsTo |
congress
NERFINISHED
ⓘ
legislature ⓘ parliament ⓘ |
| requires |
ethical conduct
ⓘ
knowledge of public finance ⓘ professional competence in auditing ⓘ |
| supports | public financial management reforms ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.