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State Audit Office of the Republic of Latvia
==The State of Audit Office of the Republic of Latvia==
According to the Constitution and the Law of the State of Audit Office of the Republic of Latvia〔(【引用サイトリンク】website=http://www.lrvk.gov.lv/en/about-the-state-audit-office/regulatory-acts/law-state-audit-office/ )〕 the State of Audit Office is an independent collegial institutional body in Republic of Latvia and is subject only to the Law. Its tasks is to monitor the state and local government funds for legitimate, effective and efficient use of conducting audits in accordance with International Standards on Auditing.
State Audit Office (SAO) is a member of INTOSAI and EUROSAI and it functions in accordance with the organizational documents of the supreme audit institutions which holds the purpose of strengthening the working principles of the supreme audit institutions, include questions related to the carrying out audits, as well as sets the requirement to assure independence of the supreme audit institutions. According to the Lima Declaration the Supreme Audit institutions can fulfil their obligation in an objective and efficient manner only if they are fully independent from the auditee, protected from other external influences and have been provided with all the necessary financial assets for carrying out the tasks.
The principles set in the Lima declaration have been consolidated in the resolution ‘The facilitation of efficiency, responsibility and the transparency in the public sector thus strengthening the supreme audit institutions〔(【引用サイトリンク】website=http://www.intosai.org/news/010112-un-resolution-a66209.html. )〕’ by the General Assembly of the United Nations in December 22, 2011.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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