ABB YT213001-BC YTE102C Thermocouple output module

Public-sector audits involve at least three separate parties: the auditor, a responsible party and intended users. The relationship between the parties should be viewed within the context of the specific constitutional arrangements for each type of audit. 

• The auditor: In public-sector auditing the role of auditor is fulfilled by the Head of the SAI and by persons to whom the task of conducting the audits is delegated. The overall responsibility for public-sector auditing remains as defined by the SAI’s mandate.

• The responsible party:

 In public-sector auditing the relevant responsibilities are determined by constitutional or legislative arrangement. The responsible parties may be responsible for the subject matter information, for managing the subject matter or for addressing recommendations, and may be individuals or organisations. 

• Intended users: The individuals, organisations or classes thereof for whom the auditor prepares the audit report. The intended users may be legislative or oversight bodies, those charged with governance or the general public

Subject matter, criteria and subject matter information

Subject matterrefersto the information, condition or activity that is measured or evaluated against certain criteria. It can take many forms and have different characteristics depending on the audit objective. An appropriate subject matter is identifiable and capable of consistent evaluation or measurement against the criteria, such that it can be subjected to procedures for gathering sufficient and appropriate audit evidence to support the audit opinion or conclusion..

Superior products

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Emerson -- modbus card, power panel, controller, power supply, base, power module, switchEPRO --- Data acquisition module, probe, speed sensor, vibration sensor, shaft vibration transmitter, proximitor

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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

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