international journal of government auditing, july …archive.gao.gov/f0102/a00736.pdf .,
TRANSCRIPT
![Page 1: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/1.jpg)
July 1997
![Page 2: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/2.jpg)
-: @.ll CrlJLdl $ ;JLdl l3YUl ,&SC+ & &&i4 NJ. $,hy\ d&A
ANBAR MANAGEMENT SER ClCES , WEMBLEY, ENGLAND UML ANN: ARBOR, MICHIGAN USA .
![Page 3: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/3.jpg)
:
” . . .
t-
![Page 4: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/4.jpg)
t
![Page 5: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/5.jpg)
.. :. :
-t-
![Page 6: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/6.jpg)
Office of the Contralor General de la Republica., Teainos 56, 9 piso, Correo 21, casilla, 117-118-121-122
![Page 7: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/7.jpg)
i
![Page 8: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/8.jpg)
Office of the Auditor General , SOIAreesam-Pan, Rama VI Road,Bangkok 10400,Thailand.
![Page 9: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/9.jpg)
‘,
..“iJ=idl
![Page 10: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/10.jpg)
-9-
![Page 11: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/11.jpg)
-\ a- --
::
![Page 12: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/12.jpg)
![Page 13: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/13.jpg)
-\ Y-
![Page 14: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/14.jpg)
-\T-
![Page 15: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/15.jpg)
-\ t- 1
![Page 16: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/16.jpg)
-\o-
![Page 17: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/17.jpg)
i
i i
![Page 18: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/18.jpg)
237-23-44-03 .
,.
![Page 19: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/19.jpg)
Qs.ll LuJ.dl &a LfLWl fJ.4 &.a Jo Jpall~
til$Yl9 j-&I &&zi.i,aj ‘$fiJ +uap xLL?Jl &EJl
-:$U (jls;n & LILZYI eJ! 6 G$Yl
CCAF-FCVI Inc, 55Murray street, Suite 210, Ottawa, Ontario , Canada KlN 5M3 Facsimile: (613) 241-6900, email : <ccaf @ istar.ca> .
*****
-\A-
![Page 20: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/20.jpg)
.
. .
-:gzIl
The International Consortium on Governmental F&ancial Management’ , k.0 Box 8665, ‘Silver Spring , MD 2090.7 , USA,. Fbdn.ile : (3019681-8620 e-mail: cicgfm @ krols. Corn>
.’
1,
-\9-
![Page 21: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/21.jpg)
.’ ,’ : ‘, ,. ‘. :I I
![Page 22: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/22.jpg)
![Page 23: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/23.jpg)
![Page 24: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/24.jpg)
General Secretariat Of EUROSAI;Fuencarral gl,2gOO4 Ma&+-$;Sp&; b ’ .. :
/,
<[email protected].;<http://www.intosai.magnet.atJi (+~I) qAg &II sj&u &l,dl L.&kidJ au &LA4
ntosai/> C75607.105 l@ compuserve.com> &&A i$lJl q,JI a+dl
<http://www.rekenkamer.nllea> &ll qiJl &a &u&M &l
Cagl @ anao . gov. au> and <http://www.anao.gov.au>
~lJLll.~qiJl J&l jL&+Jl
<[email protected] &Jl& p &bJl J&l j&g
<[email protected]>;and<http://www.tcu.gov.br> &.JA 4 +JJ &tl 344 <http://www.oag-bvg.gc.ca> IJis $ &bJ J.&l jL+lI
<[email protected]> ,. &all $ QkiJl Jskl j&J
[email protected]> L$LjS $ X&Jl &VI jt,&l
<[email protected]> dl&iJll $ &GJ &tl jL&l
<[email protected]> &iLJl 2 +Jl &VI jL&l
<[email protected]> b+l $ i&J &VI jwl
CBlUI-FFM@t:online.de> &Jl$ &liJl &kl j&Al
<[email protected]> and<http:/l~.info.gov.hkfaud/>
&ijS &JA $ &EJl &VI jt&l
<cag@giasdlO 1 .vsnl.net.in> 3jsll (p &FJl &VI J-34
![Page 25: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/25.jpg)
.,
..;
‘,
<[email protected]&tp://w&v. ~ irlgov.ie/audgen> .,. <[email protected]>
: (j&Ii p q3Ju J&l jt&l
<*~dit-b@~~.riic.gov.jd> .’ ‘- ” “. ., , @Jyi @A qQ &‘tb jl&
<[email protected] - <htpp://www.bai.go.l .I ” (‘,
I& $ J&j &VI j&J
<[email protected]> \;S 4 W$ AtI 36d
<[email protected]> L~U&~Y $ GJJ &VI .h+JI <[email protected]> d&d\ $ @j &91 jl&Sl
<[email protected]> IAil $ @iJl &VI jl&
~http://www.netlink.co.nz/“~7e.oag/home.htm>, ,. hiI& $ &lSJl &LI jlg+ll
[email protected]> t$l& $ Z&Jl &VI j&+ll
[email protected]> &&I $ &EJl &$I jL&l
[email protected]> ,.; &s (p &kg &LI j&&l ..’
~mohsin%[email protected]> ‘. .:: d+q! 3 W> &ti jk-3
[email protected]> L#~“J$ 2 WJ &VI jW
‘[email protected]> :: I ..: i ', &b$&KJI&5V j&+.Il
<audnen@,cs:gov.sg&d ~http~fAvww.gov.sglago> :, ~SJ&.L~$ GlSJl &VI jt.&l
.<anton.antoncic@racsod.. sigov.mail.si> _ . ,. ‘, I&.\... $ &EJU &kl jl.&l
[email protected]>’ .: ’ ., ‘. Q&i1 y* $ &EJ!J &VI j&+Jl
<[email protected]> @+I$ $li$ J&l jt$+N
<http://www.parbo.com> f&u+ 4 WJJ ,zcLi $4~ <[email protected]> ,,. ,, : +$ $ $EJl &VI j&J
<[email protected]> W 4 WdJ A\ JW
<[email protected];ov.ukand ~http://www.open.gov.uk/nao/9596arpn.htm~ Leh&[email protected] &tp://www.gao.gov>
&tp:fmancenet.gov/icgfm.htm> (
chttp://www.ifac:org>
I c.
k ,.-
![Page 26: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/26.jpg)
‘.
,, ‘.. .
-yo-
![Page 27: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/27.jpg)
![Page 28: International Journal of Government Auditing, July …archive.gao.gov/f0102/a00736.pdf .,](https://reader036.vdocuments.us/reader036/viewer/2022080717/5f780dfa1f3c9e6a933cf802/html5/thumbnails/28.jpg)