Charisma

#	Content
1	• Introduction: Background on INTOSAI standards, approaches (result-, problem-, or system-oriented), and perspectives (top-down or bottom-up).
2	• Key Principles of Definitions and Objectives
3	• Selecting Audit Topics
4	• The Audit Process:
5	• Quality Control

#	Outcomes
	• The economy of activities in accordance with sound administrative principles, practices, and management policies.
	• The efficiency of the utilization of human, financial, and other resources (including information systems, performance measures, monitoring arrangements, and procedures for remedying deficiencies).
	• The effectiveness of performance regarding the achievement of the audited entity's objectives and comparing actual impact with intended impact.

#	Participants
1	� • Auditors / Audit Teams: Professionals collectively possessing adequate knowledge of the subject matter and audit techniques, carrying out the examination.
2	� • Audited Entities (Auditees): Government undertakings, systems, programmes, or organizations being examined.
3	� • Experts: External specialists participating in an audit who must have the necessary competence and independence.
4	� • External Stakeholders / Authorities: Including the Legislature, Executive, regulatory bodies, internal auditors, and the general public who receive or utilize audit reports and findings.