What is Compliance audit?

Compliance audit focuses on whether a particular subject matter is in compliance with authorities identified as criteria. The auditors assess whether activities, financial transactions and information are, in all material respects, in compliance with the authorities which govern the audited agency. These authorities may include rules, laws and regulations, budgetary resolutions, policy, established codes, agreed terms, general principles governing sound public-sector financial management, and the conduct of public officials.

Compliance audit is a systematic process of objectively obtaining and evaluating evidence as to whether a given subject matter is in compliance with applicable authorities identified as criteria.

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