NORTHERN IRELAND AUDIT OFFICE
- 106 UNIVERSITY STREET
BT7 1EU BELFAST, COUNTY ANTRIM
Phone: (028) 9025 1000
Fax: (028) 9025 1106
E-mail: Send messagewww.niauditoffice.gov.uk
Short profile:
The Comptroller and Auditor General for Northern Ireland (C&AG) is head of the Northern Ireland Audit Office (NIAO). He is responsible for: authorising the issue of money from the Northern Ireland Consolidated Fund to enable Northern Ireland Departments to meet their necessary expenditure, and for ensuring that there are adequate arrangements for the collection of revenue; and the external audit of central government bodies in Northern Ireland, including Northern Ireland Departments and their Executive Agencies and a wide range of other public sector bodies, including Executive Non-Departmental Public Bodies and health and personal social service bodies. He undertakes financial audit and value for money audit and the results of his work are reported to the Northern Ireland Assembly, or to Parliament during the suspension of devolution.
Detailed description:
The key objectives of financial audit are to: provide reasonable assurance that the financial statements audited by the Office give a true and fair view, have been prepared in accordance with the relevant accounting and other requirements and are in accordance with the authorities that govern them; identify, assess and examine risks to regularity, propriety and financial control in audited bodies and report on significant weaknesses; and provide audited bodies with constructive advice that will help them improve their corporate governance, financial management, control and reporting. Financial audit is conducted in accordance with United Kingdom Auditing Standards issued by the Auditing Practices Board.
Keywords:
NIAO, audit, auditor, financial audit, government auditors, audit of financial statements, Local Government Auditor, NATIONAL FRAUD INITIATIVE, Money Audit