Back Page ContentSAI Methodology . How Does SAI Perform its Audit Functions Decision Makers Define Government Objectives Allocate Financial Appropriations The SAI is responsible for asking and answering these questions: Are the amount spent as reported by the Entities Correct? Checking the Financial Statement Were expenses spent and revenues collected properly and legally? Ensuring that these operations were done in accordance with the laws and regulations applicable at federal governmentDid entities manage their financial resources optimally? Ensuring that entities have used their financial resources to perform their assigned functions in an efficient, effective and economic manner Are there any other fraud cases or serious violations that lead to loss of public fund? Identifying and evaluating cases detected in this regard and taking the necessory actions SAI Methodology Understanding the financial Statement and the nature of the entity Assessing the risk (What may go wrong) Testing our Assessment of risk (What may go wrong) Reporting
