The Accountability State Authority of Egypt presents the video on the 2nd provision of the Moscow Declaration “SAIs are encouraged to develop a strategic approach to public auditing to support the achievement of national priorities and the SDGs”. Mr. Mohamed Ahmed Abdel Hamid, Acting Head of Sector of International Relations, speaks on the SAI’s audit strategic approach (from System-based Approach to Risk-based Approach).
The first approach determines samples of examining financial statements within the framework of the internal control systems in audited entities among which is the applicable accounting system to ensure that financial statements are appropriately prepared according to the determined financial statements’ framework. The video covers the related audit risks and the ways to overcome them.
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