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The Comptroller and Auditor General audits and reports on the use of public funds. It establishes that they are legal and used appropriately. It also examines the internal audit systems of public bodies and applies tests for value for money and effectiveness. The bodies to be audited by the Comptroller and Auditor General are laid down by law.
The IAS serves under the leadership and responsibility of the Internal Auditor of the Commission, a position created in the Financial Regulation. [9] The Internal Auditor of the Commission is Director-General of the IAS and Chief audit executive (CAE) as defined in the Global Internal Audit Standards. [10] The IAS has approx. 150 permanent staff.
The Directorate-General for Neighbourhood and Enlargement Negotiations (DG NEAR) is a Directorate-General of the European Commission. The body is responsible for the enlargement process of the European Union and for the European Neighbourhood Policy .
Most publicly traded corporations typically have an internal auditing department, led by a chief audit executive ("CAE"), with lead internal auditors managing small teams of internal auditors for one audit engagement. [1] Lead auditor is a position between senior auditor and head of division.
The civil service of the Irish Free State was not formally established by any specific legislation. The Anglo-Irish Treaty of 1921 did however provide that the Government of the Irish Free State became responsible for those who were discharged or retired from the civil or public services in the new state, except a few exempted personnel recruited in response of the Anglo-Irish War.
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