Gaois

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  1. POLITICS|executive power and public service|public administration · BUSINESS AND COMPETITION|accounting

    #674383

    IATE #748439
    an tUasfhoras Iniúchóireachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    UFI Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Oberste Rechnungskontrollbehörde | ORKB
    de
    Supreme Audit Institution | SAI
    en
    Definition public body of a State which, however designated, constituted or organised, exercises by virtue of law the highest public auditing function of that State Reference "Contact Committee of Presidents of the SAIs of the European Union, Ad hoc Group on Auditing Standards, 'European Implementing Guidelines for the INTOSAI Auditing Standards' (10.8.2020) > 'Glossary of terms from INTOSAI Auditing Standards', p. 188."
    institution supérieure de contrôle | ISC | institution supérieure de contrôle des finances publiques
    fr
    Definition organisme public qui, quelles que soient les dispositions qui régissent sa création, son organisation et la désignation de ses membres, remplit un mandat officiel de contrôle au plus haut niveau de l'État considéré. Reference "INTOSAI, Lignes directrices sur les normes de contrôle interne à promouvoir dans le secteur public, https://www.issai.org/wp-content/uploads/2019/09/intosai_gov_9100f.pdf (3.10.2023)"