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1、挪威高级审计师论文-->挪威高级审计师论文-挪威政府石油资金项目审计ThegovernmentofNoryine'smainsourceofine.Hoanagementofthesefunds,andrealizetheoilmoneyvaluemaintainedandappreciation,istheNorentfiscalandfinancialsectorhasanimportantanagementanduseconditionsistheauditor-general'sofficetheresponsibilitie
2、softheresponsibilityofNorentofNorajorauditor-general'sofficeonsomeofthebenefitauditpractice,soastoprovidesomeofouraterialThegovernmentofNorstoprovidelong-termbudgetforgovernmentfunding.Accordingtothegovernmentoilmoneyoftheprovisionsofthelaanagement,andestablishthebenchm
3、arkportfolio,theoilfundinvestmentreturnsaremeasured.TheNorplementation.Oilfundoperationmechanismisfromtheoilindustryoneyandinteresttotemporarilystoreinatransferaccount,thentransfertotheprojectquarterlyincentralbankindependentaccount.Thisaccountistheoilfundportfolioaccou
4、nt,fullyusedforfinancialinvestmentandforeignexchangecashdeposits.Investmentaccountbythecentralbankoftheanagement,andpurposeistorealizethevalueofmoney,toappreciate,andaccordingtothenationalfinancialandforeignexchangepolicyofforeignexchangebusiness,flatfondlecurrencyfluct
5、uations,realizetheNorentoilcapitalaccountmoneyaboutfor2billionNorainaimistosurveytheTreasuryandentandtheTreasuryinaccordanceulatedandoneymanagement.Specifically,oneygoodmanagement,intheacceptablelevelofriskthatahigherreturnoninvestment;offinancialinstruments,asoneyas-->
6、amanagementtoolofeffectiveness,etc.AuditmethodsInordertoensurethereliabilityofthefacts,theauditorinistryoffinancerelatedrecords,andofthecentralbankriskmanagementsystemedininistryoffinancetofeedbackalsoUSESa,andtobeconfirmedinmaryandtheTreasurytolisteningtoit.Treasuryfee
7、dbackopinion,mostoftheendintheauditreportreflectedinthedraft.Audittheapplicabletoindependentperformanceauditingstandardsandstandardsfromtheauditofparliament,bill,laedthecentralbank,andthesestandardsandreportthefactsthatthemunication.AuditkeyTheauditreportfocusesonriskma
8、nagementenvironmentanduseexternalservicepersonnelthetportantcontent,becausethetanagement,themostcriticalfactor