{"id":469,"date":"2022-12-17T17:50:13","date_gmt":"2022-12-17T16:50:13","guid":{"rendered":"https:\/\/www.asz.hu\/?page_id=469"},"modified":"2025-06-13T08:24:02","modified_gmt":"2025-06-13T06:24:02","slug":"ellenorzes-szakmai-szabalyok","status":"publish","type":"page","link":"https:\/\/www.asz.hu\/en\/ellenorzes-szakmai-szabalyok","title":{"rendered":"Ellen\u0151rz\u00e9s-szakmai szab\u00e1lyok"},"content":{"rendered":"
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Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k \u2013 f\u00fcggetlens\u00e9g\u00e9nek egyik sarokk\u00f6vek\u00e9nt \u2013 az ellen\u0151rz\u00e9si szab\u00e1lyait, m\u00f3dszereit maga alak\u00edtja ki. Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k az ellen\u0151rz\u00e9s-szakmai szab\u00e1lyok megalkot\u00e1s\u00e1n\u00e1l\u00a0\u00a0ir\u00e1nyad\u00f3nak tekinti az\u00a0INTOSAI ellen\u0151rz\u00e9si standardjai<\/a>t.\u00a0<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
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Szint<\/strong><\/p>\n<\/td>\n

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Ir\u00e1nyad\u00f3 IFPP dokumentum 2019. szeptembert\u0151l<\/strong><\/p>\n<\/td>\n

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Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9ki ellen\u0151rz\u00e9s-szakmai szab\u00e1lyainak rendszere<\/strong><\/p>\n<\/td>\n<\/tr>\n

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I. szint<\/p>\n<\/td>\n

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\u00a0INTOSAI-P 1<\/a><\/p>\n<\/td>\n

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Limai nyilatkozat<\/a><\/p>\n<\/td>\n<\/tr>\n

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II. szint<\/p>\n<\/td>\n

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INTOSAI-P 10<\/a><\/p>\n<\/td>\n

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A sz\u00e1mvev\u0151sz\u00e9k m\u0171k\u00f6d\u00e9s\u00e9re vonatkoz\u00f3 alapelvek<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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INTOSAI-P 20<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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ISSAI 130<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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ISSAI 140<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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ISSAI 150<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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INTOSAI-P 12<\/a><\/p>\n<\/td>\n<\/tr>\n

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III. szint<\/p>\n<\/td>\n

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ISSAI 100<\/a><\/p>\n<\/td>\n

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Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k ellen\u0151rz\u00e9si alapelvei \u00e9s m\u00f3dszertana<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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ISSAI 200\u00a0<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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ISSAI 300\u00a0<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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ISSAI 400<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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ISSAI 2000<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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ISSAI 3000<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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GUID 3910<\/a><\/p>\n<\/td>\n<\/tr>\n

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\u00a0<\/p>\n<\/td>\n

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ISSAI 4000<\/a><\/p>\n<\/td>\n<\/tr>\n

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IV. szint<\/p>\n<\/td>\n

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GUID \u00fatmutat\u00f3k<\/p>\n<\/td>\n

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Egy\u00e9b \u00fatmutat\u00f3k, ellen\u0151rz\u00e9si seg\u00e9dletek<\/a><\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tArch\u00edvum<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k \u2013 f\u00fcggetlens\u00e9g\u00e9nek egyik sarokk\u00f6vek\u00e9nt \u2013 az ellen\u0151rz\u00e9si szab\u00e1lyait, m\u00f3dszereit maga alak\u00edtja ki. Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k az ellen\u0151rz\u00e9s-szakmai szab\u00e1lyok megalkot\u00e1s\u00e1n\u00e1l\u00a0\u00a0ir\u00e1nyad\u00f3nak tekinti az\u00a0INTOSAI ellen\u0151rz\u00e9si standardjait.\u00a0 Szint Ir\u00e1nyad\u00f3 IFPP dokumentum 2019. szeptembert\u0151l Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9ki ellen\u0151rz\u00e9s-szakmai szab\u00e1lyainak rendszere I. szint \u00a0INTOSAI-P 1 Limai nyilatkozat II. szint INTOSAI-P 10 A sz\u00e1mvev\u0151sz\u00e9k m\u0171k\u00f6d\u00e9s\u00e9re vonatkoz\u00f3 alapelvek \u00a0 INTOSAI-P […]","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"page_tag":[],"class_list":["post-469","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nEllen\u0151rz\u00e9s-szakmai szab\u00e1lyok - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asz.hu\/en\/ellenorzes-szakmai-szabalyok\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ellen\u0151rz\u00e9s-szakmai szab\u00e1lyok - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k\" \/>\n<meta property=\"og:description\" content=\"Az \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k \u2013 f\u00fcggetlens\u00e9g\u00e9nek egyik sarokk\u00f6vek\u00e9nt \u2013 az ellen\u0151rz\u00e9si szab\u00e1lyait, m\u00f3dszereit maga alak\u00edtja ki. 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