Quality Assurance is one of the six elements of the Results Framework of 3i Programme Phase II. Quality Assurance of audits is key for SAIs and its stakeholders to obtain assurance as to whether the audits conducted are in compliance with applicable ISSAIs. In this regard, the IDI has planned to provide quality assurance support at three levels, i.e. at the global level, regional level, and SAI level. The IDI has developed QA guidance and tools for conducting QA review of financial, performance, and compliance audits, which are currently in draft stage.
The IDI plans to train a pool of QA reviewers in five English Speaking region in November 2017. For this purpose, a two-week design meeting was held in Ulaanbaatar from 11-22 September 2017, which was hosted by SAI of Mongolia to develop QA training course material. The course material includes common sessions, and specific sessions to be delivered in three sub-groups of financial, performance, and compliance audit QA reviewers. The draft ISSAI Implementation Handbooks, QA guidance and tools for three types of audits were used as references for developing the course material.
Six resource persons from SAIs of Bangladesh, Bhutan, Philippines, Georgia, and South Africa were engaged to develop the course material. Besides, the 3i Team from the IDI were also involved in developing the material as welll as finalising the draft QA guidance document.
The QA workshop in November will be held in Tbilisi, Georgia from 6-11 November, which will be hosted by the State Audit Office of Georgia.