Analysis of cash Full analysis of cash 7 Reporting of cash and asset position to and asset position and asset position is government made to made to government. government contains significant omissions. 8 Financial audit / SAI External External audit External audit External covers auditor general covers less than covers 80% to 90% covers 90% of all central 80% of central of central central government government government government expenditures. expenditures. expenditures expenditures. *For decentralized governments, consider consolidated audit coverage, if available. 9 SAI independence SAI reports to SAI reports to government legislature (or agency. equivalent justice system). 10 Audit standards SAI applies national SAI applies SAI applies applied by the SAI audit standards, national audit international audit which are standards, which standard. significantly comply with inconsistent with international standards.
7 Reporting of cash and asset position to government Analysis of cash and asset position made to government contains significant omissions. Full analysis of cash and asset position is made to government. 8 Financial audit / SAI auditor general *For decentralized governments, consider consolidated audit coverage, if available. External covers less than 80% of central government expenditures. External audit covers 80% to 90% of central government expenditures External audit covers 90% of central government expenditures. External covers all central government expenditures. 9 SAI independence SAI reports to government agency. SAI reports to legislature (or equivalent justice system). 10 Audit standards applied by the SAI SAI applies national audit standards, which are significantly inconsistent with SAI applies national audit standards, which comply with international standards. SAI applies international audit standard.