Rules of Procedures:Audit in General

Decision ΦΓ8/57805

 Plenum of the Hellenic Court of Audit:
"Rules of Procedure for the Administrative and Audit Services of the Court of


Article 4
General Audit Principles

1. Audit is governed by the Fundamental Auditing Principles as set out in the International Standards of the International Organisation of Supreme Audit Institutions (INTOSAI). By decision of the Court’s Plenum the audit procedures are reviewed so that they comply with the International Auditing Standards

2. Audit manuals are drawn up for each specific audit category, describing the specific audit procedures for conducting each audit.

3. The auditors may take into account the audit findings or reports and in general the audit work of other audit authorities.

4. Audits are carried out on the basis of the principles of legality, regularity and sound financial management (economy, efficiency and effectiveness).

5. The conduct of any particular audit task is entrusted to appropriately experienced auditors. The auditors should comply with the fundamental ethical principles, namely the obligations of integrity, objectivity and confidentiality, as specified in a Code of Ethics.


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