Sweden

C) Say what you have learned from the text about government auditing in

B) Write down 3-5 questions about the text.

Ex. 8. a) Supply the articles where necessary.

The Swedish National Audit Office (SNAO) is... independent institution for central government auditing and accounting in... Sweden. The main task of... organisation is to audit the effective fulfilment of central government goals and commitments. In line with this, the organisation analyses revenues and expenditures of... central government, audits central government activities, examines accounts and performance of all government agencies and... public organisations. The SNAO selects independently... agencies and activities to be audited,... auditing methods to be used,... content of the audit reports, as well as the audit statements. All audits are carried out in accordance with generally accepted auditing standards. The audits principally have... control functions, but substantial efforts are also made to ensure that the results of the audit can be used as... basis for improving efficiency and effectiveness. The SNAO also has... task of imroving financial management at all levels of... central government, of fostering high standards of financial management leading to the efficient use of central government funds, efficient cash flows and security of the payment system.

The government and... Parliament use the information of the SNAO as a basis for their decisions on... development and transformation of the Swedish public administration. Besides,... government often turns to the SNAO for... comments on measures proposed by different public commissions.

In addition,... SNAO establishes... norms, develops auditing methods, and offers training and advice on issues related to auditing and financial management.

The staff are recruited on... basis of educational qualifications and... professional ability. Almost 95 per cent of the professional staff hold high professional qualifications.

Central government appropriations finance some fifty per cent of... organisation's activity and the remaining activities are fee-financed. The SNAO is... active member of INTOSAI (the International Organisation for Supreme Audit Institutions) and its European equivalent EUROSAI (the European Organisation for Supreme Audit Institutions).

Words you may need:

Swedish National Audit Office Государственная ревизионная служба Швеции

foster v поощрять, благоприятствовать

cash flow поток наличных средств

public administration управление на государственном и местном уровнях

appropriation n ассигнование

fee-financed на хозрасчете

INTOSAI Международная организация высших контрольных органов

EUROSAI Европейская организация высших контрольных органов

Дата добавления: 2014-11-29