Which institution plays a major role in auditing government accounts and operations and in promoting sound financial management and accountability in their governments? 

All of the following are the standards common to auditors and SAIs EXCEPT: 

To evaluate the reliability of performance data in cases where a performance measurement system exists. All of the following are the steps that are included in the process EXCEPT: 

The ultimate penalty is generally _____ and _____guidelines are developed to ensure that the termination is warranted and that the employee has been adequately apprised of his or her behavioral problem:

The term _________ refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. The procedures required to conduct an audit in accordance with _________ should be determined by the auditor having regard to the requirements of ISAs, relevant professional bodies, legislation, and regulations: