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International Journal

XII. INCOSAI


Australia - 1986

  • Theme 1

Performance Auditing

    • Sub-theme IA

Definitions, limitations and objectives of performance audit

    • Sub-theme IB

Performance auditing techniques and reporting

    • Sub-theme IC

Auditing human resource utilisation

  • Theme 2

Audit of Public Enterprises

    • Sub-theme IIA

Role of the supreme audit institutions in the audit of public enterprises

    • Sub-theme IIB

Audit methods and techniques

    • Sub-theme IIC

Internal control in public enterprises

  • Theme 3

Establishing and maintaining the quality of audit activity

    • Sub-theme IIIA

Development of public sector accounting and auditing standards

    • Sub-theme IIIB

Design and implementation of quality assurance programs