The Enhanced Audit quality arrangements component has two threads. We facilitate quality assurance reviews for IDI supported cooperative audits, and we support SAIs to set up a System of Audit Quality Management (SoAQM). Under the first thread we have set up and trained QA reviewer panels, put in place quality arrangements for the QA, set up ToR and reporting templates and experimented with different formats of conducting the QA reviews. A guidance on Quality Assurance of IDI supported cooperative audits has been developed. Under the second thread, we are developing a Playbook to support SAIs in the design, implementation and operation of SoAQM. The SoAQM will be piloted in selected SAIs from 2023 to 2024.

A quality assurance review (QAR) is a key step in IDI supported cooperative audits. QARs help us in supporting SAIs in enhancing audit quality. The purpose of this guidance is:

• to create a common understanding about the QAR process, its purpose and requirements amongst IDI staff, QA reviewers, SAIs and other key stakeholders; and
• to provide a basis for a uniform and consistent process of conducting and communicating the results of high-quality QARs in IDI supported cooperative audits.

The quality assurance reviews referred to in this guidance are reviews of the quality of individual audit engagements taken up as a part of the cooperative audit. These reviews do not include examination of the quality of SAI audit practice as a whole.

This guidance will be useful for:

• SAI management to make an informed decision on agreeing to the terms of reference and statement of commitments and taking action on the recommendations of the QA.
• SAI teams for being informed about the required quality checks.
• Resource persons training QA reviewers, for the training on the model.
• Quality Assurance Reviewers conducting the QARs, for a common understanding of their role, the process to be followed and expected outputs.
• Senior managers and managers in IDI responsible for managing quality assurance processes in different cooperative audits.
• IDI management for getting assurance on the process and communicating the results with the SAI.

Click on the titles to download individual anexes:

• Appendix-1 Panel of QA reviewers
• Appendix-2 ToR Reviewer
• Appendix-3 ToR SAI
• Appendix-4 ToR for independent reviewer
• Appendix-5 QA reporting template
• Appendix-6 IR checklist for QA review

To build trust, establish credibility and sustain effectiveness of SAI, there is a need to ensure quality in the audits carried out by the SAI. Quality refers to the degree to which the audits performed, and reports issued by the SAI comply with professional standards and applicable legal and regulatory requirements, help the SAI in fulfilling its mandate and contribute value.

INTOSAI is currently working on revising ISSAI 140 - Quality Management for SAIs, with plans to move towards a holistic and systemic risk-based approach to quality management. IDI is writing a playbook for supporting SAIs in setting up a System of Audit Quality Management (SoAQM). The playbook is aligned to the requirements of the upcoming ISSAI 140. The IDI has also launched the SoAQM global pilot. For more information about the pilot, click the button below.