ABB YT213001-BB YTE102B Switch output module

Performance audit focuses on whether interventions, programmes and institutions are performing in accordance with the principles of economy, efficiency and effectiveness and whether there isroom for improvement. Performance is examined against suitable criteria, and the causes of deviations from those criteria or other problems are analysed. The aim is to answer key audit questions and to provide recommendations for improvement. Compliance audit focuses on whether a particular subject matter is in compliance with authoritiesidentified as criteria. Compliance auditing is performed by assessing whether activities, financial transactions and information are, in all material respects, in compliance with the authorities which govern the audited entity. These authorities may include rules, laws and regulations, budgetary resolutions, policy, established codes, agreed terms or the general principles governing sound publicsector financial management and the conduct of public officials

SAIs may carry out audits 

or other engagements on any subject of relevance to the responsibilities of management and those charged with governance and the appropriate use of public resources. These engagements may include reporting on the quantitative outputs and outcomes of the entity’s service delivery activities, sustainability reports, future resource requirements, adherence to internal control standards, real-time audits of projects or other matters. SAIs may also conduct combined audits incorporating financial, performance and/or compliance aspects.

ELEMENTS OF PUBLIC-SECTOR AUDITING 

 Public-sector auditing is indispensable for the public administration, as the management of public resources is a matter of trust. Responsibility for the management of public resources in line with intended purposes is entrusted to an entity or person who acts on behalf of the public. Public-sector auditing enhances the confidence of the intended users by providing information and independent and objective assessments concerning deviations from accepted standards or principles of good governance. All public-sector audits have the same basic elements: the auditor, the responsible party, intended users(the three partiesto the audit), criteria for assessing the subject matter and the resulting subject matter information. They can be categorised as two different types of audit engagement: attestation engagements and direct reporting engagements.

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