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




