SAIsmay bemandated to performmany types of engagements on any subject of relevance to the responsibilities of management and those charged with governance and the appropriate use of public funds and assets. The extent or form of these engagements and the reporting thereon will vary according to the legislated mandate of the SAI concerned. 15) In certain countries, the SAI is a court, composed of judges, with authority over State accountants and other public officials who must render account to it. There exists an importantrelationship between thisjurisdictional authority and the characteristics of public-sector auditing. The jurisdictional function requires the SAI to ensure that whoever is charged with dealing with public funds is held accountable and, in this regard, is subject to its jurisdiction.
An SAI may make strategic
decisions in order to respond to the requirements in its mandate and other legislative requirements. Such decisions may include which auditing standards are applicable, which engagements will be conducted and how they will be prioritised.
Public-sector auditing and its objectives
The public-sector audit environment is that in which governments and other public-sector entities exercise responsibility for the use of resources derived from taxation and other sources in the delivery of services to citizens and other recipients. These entities are accountable for their management and performance, and for the use of resources, both to those that provide the resources and to those, including citizens, who depend on the services delivered using those resources. Public-sector auditing helpsto create suitable conditions and reinforce the expectation that public-sector entities and public servants will perform their functions effectively, efficiently, ethically and in accordance with the applicable laws and regulations.
Superior products
ABB -- AC 800M controller, Bailey, PM866 controller, IGCT silicon controlled 5SHY 3BHB01 3BHEO0 3HNA00 DSOC series
BENTLY --- 3500 system/proximitor, front and rear cards, sensors, power modules, probes, cables
Emerson -- modbus card, power panel, controller, power supply, base, power module, switchEPRO --- Data acquisition module, probe, speed sensor, vibration sensor, shaft vibration transmitter, proximitor
FOXBORO - thermal resistance input/output module, power module, communication module, cable, controller, switch
GE --- module, air switch, I/O module, display, CPU module, power module, converter, CPU board, Ethernet module, integrated protection device, power module, gas turbine card
HIMA --- DI module, processor module, AI card, pulse encoder
Honeywell --- Secure digital output card, program module, analog input card, CPU module, FIM cardMOOG - servo valve, controller, module, power module
NI --- Information acquisition card, PXI module, card, chassis multi-channel control card
WESTINGHOUSE --- RTD thermal resistance input module, AI/AO/DI/DO module, power module, control module, base module
Woodward - Regulator, module, controller, governor
YOKOGAWA - Servo module, control cabinet node unit