The Court of Audit is independent in the performance of its duties and bound by the Constitution and laws.

The Principal shall supply any such information and assistance as the auditors may require in the performance of their duties.

In the performance of their duties, members of the Court of Auditors shall neither seek nor take instructions from any government or from any other body.

10. It shall confer licences for the independent performance of architectural project design, landscape architectural project design, auditing and spatial planning.

External auditors will provide the co-ordinating or ownership entity with an external, independent and qualified view on the SOE performance and financial situation.

(6) implementing the activities, including risk management and contract audit, to achieve the cost, schedule and performance objectives of the Airlift Management Program;

(b) “phonogram” means the fixation of the sounds of a performance or of other sounds, or of a representation of sounds, other than in the form of a fixation incorporated in a cinematographic or other audiovisual work;

Prior to commencing their activities the project designer, contractor, supervisor and auditor must insure their liability throughout the time of their operation for any damage that could be incurred by investors and third parties in connection with the performance of their activities.

Effective monitoring of SOE performance can be facilitated by having adequate accounting and audit competencies within the co-ordinating or ownership entity to ensure appropriate communication with relevant counterparts, both with SOEs' financial services, external auditors and specific state controllers.

Being represented at the general shareholders meetings and voting the state shares. Establishing well structured and transparent board nomination processes in fully or majority owned SOEs, and actively participating in the nomination of all SOEs' boards. Setting up reporting systems allowing regular monitoring and assessment of SOE performance. When permitted by the legal system and the state's level of ownership, maintaining continuous dialogue with external auditors and specific state control organs.

7. It shall attend to the professional development and independence of construction project design, other project design, the auditing of project documentation, works management and supervision in the construction of works, and land surveying services, shall represent the interests of its members in relation to state bodies, local government bodies and employers, shall, with the aim of ensuring their independence and professional development and of supervising the performance of construction project design, other project design and land surveying services, administer a list of project designers and land surveying companies, and shall provide services for the needs of its members.

The Centre shall afford the Audit Board all the facilities and give it all the information which the Audit Board may consider necessary for the performance of its task.

The Members of the Court of Auditors shall, in the general interest of the Community, be completely independent in the performance of their duties.

The members of the Court of Auditors shall, in the general interest of the Community, be completely independent in the performance of their duties.

(2) A savings bank may transfer the function of internal audit by contract to another person which fulfils the conditions for the performance of these functions.

carrying out statutory audits of the accounts of investment firms and other financial institutions, credit institutions and insurance undertakings, in the performance of their supervisory functions, or which administer compensation schemes, in the performance of their functions;

The dazzling performance recreated the life story of one of the Hindu gods, and for the Indian audience the illusion of reality was obviously complete, with the Swamiji himself honouring the figure of Krishna as the embodiment of the god every day before the start of the performance.

The other services and internal audit bodies of the national administrations concerned shall afford the Court of Auditors all the facilities which it considers necessary for the performance of its task.

3. if the auditing company repeatedly violates the duty of correct reporting to and/or notification of the Institute in due time, or if it otherwise hinders the performance of supervision of its operations.

(2) If requested by the Institute, an auditing company shall submit the reports and information on all issues relevant to the performance of supervision and/or to the exercise of other powers and tasks by the Institute.

The Commission, the other institutions, the bodies administering revenue or expenditure on the Communities' behalf and the final beneficiaries of payments from the budget shall afford the Court of Auditors all the facilities and give it all the information which the Court of Auditors considers necessary for the performance of its task.

Special rules applicable to the internal auditor shall be laid down by the institution and shall be such as to guarantee that he/she is totally independent in the performance of his/her duties and to establish his responsibility.

In the performance of its task, the Court of Auditors shall be entitled to consult, in the manner provided for in Article 142, all documents and information relating to the financial management of departments or bodies with regard to operations financed or co-financed by the Communities.

If in the course of supervision, the Institute finds out that this Act and /or the auditing rules have been violated, it shall require the subject under supervision by way of an order to eliminate the violations or irregularities, or to perform or omit the performance of specific acts (hereinafter referred to as " elimination of violations ").

In order to obtain all the necessary information for the performance of the task entrusted to it by the Treaties or the acts adopted pursuant to them, the Court of Auditors may be present, at its request, during the audit operations carried out within the framework of the implementation of the budget by, or on behalf of, any Community institution.

(3) Notwithstanding the provision from paragraph 1 of this Article, the Institute shall refuse the application for the issue of the licence if the holder of the qualifying or of the major holding in the auditing company is a foreign auditing company or another foreign person or if such persons jointly hold the qualifying or major holding in the auditing company, and if under the regulations of the country or countries of such persons or under the practice of the country or countries of such persons pursued in application and implementation of the said regulations, it is likely that the performance of supervision according to the provisions of this Act will be made impossible or seriously hindered.

They shall place at the disposal of the Court of Auditors all documents concerning the award and performance of contracts financed by the Community budget and all accounts of cash or materials, all accounting records or supporting documents, and also administrative documents relating thereto, all documents relating to revenue and expenditure, all inventories, all organisation charts of departments, which the Court of Auditors considers necessary for auditing the budgetary and financial outturn report on the basis of records or on the spot and, for the same purposes, all documents and data created or stored on a magnetic medium.

- start preparation for the introduction of the performance audit and audit methodology by the Courts of Auditors,

Auditing and evaluation performance standards

Adopt new legislation to reform the external audit function in accordance with Intosai rules, to ensure the independence of the Court of Accounts, to abolish the ex ante control functions of the Turkish Court of Accounts, and to develop the mechanisms of systems-based and performance audit.

The frequency of audits shall be based on performance.

For the purposes of this Appendix, "audit" means assessment of performance.

The audits shall be designed to assess the environmental performance of the organisation;

Environmental audit includes assessment of the factual data necessary to evaluate performance.

A low level of performance shall call for an increased frequency of audits; unsatisfactory performance must be corrected by the auditee to the auditor's satisfaction.

implement the framework for systems based and performance audits; develop a culture of managerial accountability,

The report shall assess the effectiveness of action taken following performance audits and independent evaluations.

A low level of performance should result in an increased frequency of verifications; unsatisfactory performance must be corrected by the auditee to the auditor's satisfaction.

Upgrade external audit functions, especially in terms of systems-based and performance audits, and enhancing training efforts.

The beneficiary countries shall assist the Commission services and the Court of Auditors in the performance of audits relating to the utilisation of EDF resources.

The Commission shall afford the Court of Auditors all the facilities and give it all the information which the latter deems necessary for the performance of its task.

Organisations shall be able to demonstrate that the management system and the audit procedures address the actual environmental performance of the organisation with respect to the aspects identified from Annex VI.

encouraging wider uptake of the Community's Eco-Management and Audit Scheme (EMAS) (1) and developing initiatives to encourage companies to publish rigorous and independently verified environmental or sustainable development performance reports;

'environmental audit' shall mean a management tool comprising a systematic, documented, periodic and objective evaluation of the performance of the organisation, management system and processes designed to protect the environment with the aim of:

In the performance of its task, the Court of Auditors shall notify the Commission and the authorities to which this Regulation applies of the names of the members of its staff who are empowered to audit them and the tasks entrusted to those persons.

The experience gathered from the implementation of Regulation (EEC) No 1836/93 should be used to enhance the ability of the Community eco-management and audit scheme (EMAS) to bring about an improvement in the overall environmental performance of organisations.

In order to obtain all the necessary information for the performance of its task, the Court of Auditors may be present, at its request, during the audit operations carried out within the framework of financial implementation by, or on behalf of, the Commission.

Council Regulation (EEC) No 1836/93 of 29 June 1993 allowing voluntary participation by companies in the industrial sector in a Community eco-management and audit scheme (5) demonstrated its effectiveness in promoting improvements of the environmental performance of industry.