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External audit

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External audit is carried out by an auditor who is independent of the management being audited. In the public sector it means audit external to the Government public internal control systems and policies. This is carried out by the national Courts of Auditors or the Supreme Audit Institutions and aims to audit the reliability and legality of the annual accounts and the performance of the Government’s operations.

Source: De Koning, R. (2007) Public Internal Financial Control

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