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audit procedures that are appropriate in the

We communicate with the board members

circumstances, but not for the purpose of

regarding, among other matters, the planned

expressing an opinion on the effectiveness

scope and timing of the audit and significant

of the entity's internal control.

audit findings, including any significant

• Evaluate the appropriateness of accounting policies used and the reasonableness

deficiencies in internal control that we identify during our audit.

of accounting estimates and related disclosures made by the board members. • Conclude on the appropriateness of the board members' use of going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the financial statements or, if such disclosures

Mr Manuel Castagna

are inadequate, to modify our opinion. Our conclusions are based on the audit

for and on behalf of

evidence obtained up to the date of our

Nexia BT

auditors' report. However, future events or

Certified Public Accountants

conditions may cause the entity to cease to continue as a going concern. • Evaluate the overall presentation, structure

The Penthouse, Suite 2 Capital Business Centre, Entrance C

and content of the financial statements,

Triq taz-Zwejt

including the disclosures, and whether

San Gwann SGN 3000

the financial statements represent the

Malta

underlying transactions and events in a manner that achieves fair presentation.

83

Date : 5 April 2019

Profile for Malta Information Technology Agency - MITA

MITA Annual Report 2019  

The mission of the Malta Information Technology Agency is: We will formulate and implement digital policies, infrastructures and solutions t...

MITA Annual Report 2019  

The mission of the Malta Information Technology Agency is: We will formulate and implement digital policies, infrastructures and solutions t...

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