Techniques of internal audit and control

- Inputs: auditors should hold appropriate values, ethics and attitudes; and they should possess the knowledge, skills, experience and time to perform audit work;
- Process: auditors should follow a rigorous audit process and quality control procedures that apply with laws, regulations, and standards;
- Output: auditors should produce documents, in the form of reports and information, that are useful and timely;
- Contextual factors: auditors should consider the role of conditions such as business practices, information systems, corporate governance, cultural factors and the legal and regulatory environment when carrying out their activities;
- Interactions: auditors should deal with different actors, including managers, regulators, users and those charged with governance, through both formal and informal channels of communication.
Understanding Public Financial Management: How Is Your Money Spent?

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