Audit Evidence

The audit programme of work, decided annually by the Principal Auditor, is designed to provide sufficient and appropriate audit evidence in order to offer a reasonable basis for an opinion to be given on the general accuracy and regularity of the Government’s financial and accounting transactions. Given the significant volume and diversity of these transactions such evidence is obtained by applying selective and sampling procedures. In deciding the level of selective testing and sample sizes, account is taken of the results of in-depth reviews designed to identify possible areas of weakness and/or risk and also on the degree to which reliance and assurance can be placed on Treasury, departmental accounting practices and internal control systems.