Abstract in English

References used

Alvin A. Arens, Randal J. Elder Mark S. Beasley, AUDITING AND ASSURANCE SERVCES, PEARSON Printice Hall eleven edition
Batsumi Rankokwane: An Evaluation of the role of Supreme Audit institutions in promoting Environmental Accountability – The case of the Auditor General, GABRONE – BOTSWANA- Thesis of the degree of Maser of science University of East Anglia 2008
C. K. Looi, S. L. tena, P. C. Teow, H. S. Chan A Know ledgs based approach for internal control evaluation, Publhshed by A C M new york, N Y , U S A

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