- 14 Marks
AAA – L3 – Q72 – Public sector audit
Define cooperative audit, explain its reasons, types, and challenges for Nigeria Audit Service in a health program audit.
Question
The Nigeria Audit Service has been asked to perform a cooperative audit of funds from a donor that have been used in a women’s health education programme in schools. The program has been implemented across six countries in West Africa and aims to raise awareness of women’s health issues.
Required
(a) Define the term cooperative audit and explain reasons why this type of audit might be performed.
(b) Identify and explain the three types of cooperative audit as defined in GUID 9000 Cooperative Audits between SAIs.
(c) Discuss the difficulties the Nigeria Audit Service might encounter when performing the cooperative audit of donor funds used in the women’s health education programme.
Find Related Questions by Tags, levels, etc.
- Tags: Audit Challenges, cooperative audit, donor funds, GUID 9000, supreme audit institutions
- Level: Level 3
- Topic: Public sector audit
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