Auditor General of a Member State
E706209
The Auditor General of a Member State is the chief public auditor responsible for independently examining and reporting on the government’s use of public funds and financial management.
Statements (46)
| Predicate | Object |
|---|---|
| instanceOf |
independent oversight authority
ⓘ
public office ⓘ supreme audit institution head ⓘ |
| aimsTo |
enhance accountability of public officials
ⓘ
improve economy efficiency and effectiveness of public spending ⓘ promote transparency in public finances ⓘ |
| canBeRemovedBy | special procedure defined by law ⓘ |
| collaboratesWith |
international audit organizations
ⓘ
other supreme audit institutions ⓘ |
| contributesTo |
credibility of government financial reporting
ⓘ
good governance ⓘ prevention of corruption ⓘ |
| hasAttribute |
institutional independence
ⓘ
operational independence ⓘ professional independence ⓘ |
| hasDuty |
audit government financial management
ⓘ
conduct compliance audits ⓘ conduct financial audits ⓘ conduct performance audits ⓘ examine use of public funds ⓘ identify misuse of public funds ⓘ identify weaknesses in internal controls ⓘ make recommendations for improving public financial management ⓘ monitor implementation of audit recommendations ⓘ report on government accounts ⓘ submit audit reports to legislature ⓘ support accountability of the executive to the legislature ⓘ |
| hasPower |
access government financial records
ⓘ
conduct on-site inspections ⓘ require information from audited entities ⓘ |
| hasRole | chief public auditor ⓘ |
| hasTerm | fixed term of office ⓘ |
| isAppointedBy | head of state or legislature ⓘ |
| isPartOf | public financial management system ⓘ |
| isProtectedBy |
audit legislation
ⓘ
constitutional provisions ⓘ |
| mayPublish |
annual audit reports
ⓘ
special audit reports ⓘ |
| operatesIn | public sector ⓘ |
| oversees |
central government ministries
ⓘ
public agencies ⓘ state-owned enterprises ⓘ use of public funds ⓘ |
| reportsTo | legislature of the Member State ⓘ |
| usesStandard |
international auditing standards
ⓘ
public sector accounting standards ⓘ |
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.