Practice Guide to Auditing Oversight

Concepts and Context

In this part of the Practice Guide, auditors will find:

Useful information on:
- What is oversight and why effective oversight is important;
- Oversight responsibilities in public sector organizations; and
- Oversight bodies and their various functions.
Descriptions of the two main focus areas of the Practice Guide:
- Oversight of public agencies, boards and authorities; and
- Oversight of major initiatives in departments and ministries.

The Concepts and Context part of the Practice Guide also includes links to audit reports and other relevant references on auditing oversight.

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