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The Auditor General's Office (AGO) is Singapore's national auditor that audits the accounts and use of public resources. The AGO reports to the President, Parliament, and the public, and has the power to conduct "follow-the-dollar" audits to trace public monies to non-government organisations.
Learn about the different types of auditor's reports, such as unqualified, qualified, adverse and disclaimer, and how they are issued based on the audit results. See examples of standard auditor's reports on financial statements and their components.
The statutes define the purpose, rights and powers of each authority. These organisations would usually subsequently report to one specific ministry. This list includes both current and new statutory boards formed. [1] Singapore is a country known for its highly efficient and centralised government system largely due to these statutory boards. [2]
An external auditor is an independent professional who examines the financial statements of an entity and reports to its stakeholders. Learn about the qualifications, services, independence, and liability of external auditors, and how they differ from internal auditors.
Learn about the Yellow Book, a set of standards for auditing government agencies in the US, produced by the Government Accountability Office. The Yellow Book covers financial and performance audits, ethical principles, and quality control.
CPIB is an independent agency that investigates and prosecutes fraud and corruption in Singapore. It operates under the Prevention of Corruption Act and reports to the Prime Minister, and has a high conviction rate and public education role.
INTOSAI is an international organization of supreme audit institutions that provides standards, guidelines and publications for auditing public entities. It was founded in 1953 and has 193 members, including the UN Board of Auditors and the European Court of Auditors.
The Constitution of the Republic of Singapore uses the word Government to mean the Executive branch, made up of the President and the Cabinet. [1] This article describes the Government of Singapore in this technical sense, as well as selected aspects of the Executive branch of the Government.