Pengauditan Sektor Publik Pertemuan 1 dan 2

Kunci utama Mandate SAI di seluruh dunia dan menjadi Prinsip utama adalah?

• Independensi

• Budget Allocation

• Integrity

• Auditor Competence

Jenis audit yang "focuses on whether a particular subject matter is in compliance with authorities identified as criteria" adalah....

• Financial Statement Audit

• Compliance Audit

• Investigative Audit

• Performance Audit

What is the topic of today's session?

• Fundamental of Public Sector Auditing

• Introduction to Private Sector Auditing

• Basics of Financial Management

• Principles of Corporate Governance

INTOSAI Framework of Professional Pronouncements (IFPP) dibagi menjadi beberapa bagian yaitu... (jawaban lebih dari satu)

• The INTOSAI Principles

• The International Standards of Supreme Audit Institutions (ISSAIs)

• INTOSAI Guidance (GUIDs)

• Competency Standard

Pilihlah mana saja yang dimaksud dengan Three Parties (Jawaban lebih dari satu)...

• The Auditors

• The Intended Users

• The Responsibel Party

• The legislators

What do SAIs serve as in their national systems?

• Minor components

• Important pillars

• Temporary solutions

• Financial burdens

How does public-sector auditing contribute to the performance of public administration?

• By reducing efficiency

• By encouraging continuous improvement

• By increasing costs

• By limiting resources

What does a financial audit help to express an opinion on?

• The efficiency of interventions

• The compliance with established codes

• The accuracy of financial information

• The effectiveness of programs

Which of the following is an element of public sector auditing?

• Financial Statements

• Three Parties

• Internal Controls

• Risk Assessment

What term is used to describe the different forms of audit activities?

• Audit Types

• Types of Engagement

• Audit Levels

• Engagement Forms