Financial Audit
A financial audit is the detailed analysis of a public sector organisation’s financial records and documentation, usually carried out by the Northern Ireland Audit Office. It provides assurance that their accounts have been properly prepared and are free from material misstatements, and confirmation that the underlying transactions have appropriate NI Assembly authority.
Guidance relating to the legislative authority for NIAO to audit all NDPBs, including companies, and the protocol for NIAO to access records held on Records NI can be found here.
2009
- 27/02/09 - Access of Northern Ireland Audit Office to Records on TRIM (PDF 28 KB)
- 27/02/09 - Attachment: Northern Ireland Audit Office Access to Records NI (PDF 17 KB)
2008
- DAO (DFP) 08/08 (1 July 2008) The Companies (Public Sector Audit) Order (Northern Ireland) 2008 (PDF 33 KB)
- DAO (DFP) 08/08 Attachment (1 July 2008) The Companies (Public Sector Audit) Order (Northern Ireland) 2008
In this section
- Key Guidance
- Corporate Governance
- Finance
- Treasury Management
- Public Audit & PAC
- Public Bodies
- Professional Skills
- Contacts
Key to symbols
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