Using Risk Assessment in Multi‑year Performance Audit Planning
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/using-risk-assessment-in-multi-year-performance-audit-planning_bc8b7a21-en.html
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Audits entities have limited resources and should ensure that their multi-year performance audit plan is effective, will address the key risks that could hinder the government’s ability to achieve its objectives and will lead to improved public administration. Audit entities can take a number of factors into account when they select audit topics...
