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Auditing standards

The OAG has its own framework conditions that govern auditing work.

  • The framework conditions consist first and foremost of the Act relating to the Office of the Auditor General and the accompanying Instructions.

    An illustration of the relationship between the instructions, standards and guidelines of the OAG.
  • The content is specified more closely in auditing standards and guidelines. The auditing standards and guidelines are based on the INTOSAI standards for government auditing. Standards that apply to private auditing have also been used as background material when compiling the OAG’s standards and guidelines.

  • Illustration of auditing standards and guidelines.

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