SoAQM – System of Audit Quality Management
A Playbook for Supreme Audit Institutions – Final Version Released
This milestone reflects a collaborative effort across the SAI community. We extend our sincere thanks to all respondents who provided insightful comments on the exposure draft. Your contributions have significantly enhanced the clarity, relevance, and overall quality of the playbook. The comments matrix is available at this link.
The SoAQM Playbook serves as a practical guide for SAIs to implement a quality management system that promotes consistency, accountability, and continuous improvement in audit practices. By aligning with ISSAI 140 (Revised), the playbook helps ensure that audit work remains credible, effective, and sustainable over time.
We invite SAIs and stakeholders to explore the playbook and adapt different options, guidance and tools into their system of audit quality management.
Stay tuned! The SoAQM Playbook will soon be available in Arabic, French and Spanish.
THE SYSTEM OF AUDIT QUALITY MANAGEMENT
Guidance Documents
Tools
- Tool 1 Audit Review Checklist (FA)
- Tool 2 Audit Review Checklist (PA)
- Tool 3 Audit Review Checklist (CA)
- Tool 4 Quality Risk Management Template
- Tool 5 Engagement Quality Review Tool (FA)
- Tool 6 Engagement Quality Review Tool (PA)
- Tool 7 Engagement Quality Review Tool (CA)
- Tool 8 Quality Review Checklist for Monitoring
- Tool 9 Annual Monitoring Plan
- Tool 10 Individual Monitoring Plan and Programme
- Tool 11 Monitoring Observations and Rem
- Tool 12 A Monitoring Tool for the Organisational Level
- Tool 12 B Monitoring Tool for Review of FA Engagement
- Tool 12 C Monitoring Tool for Review of PA Engagement
- Tool 12 D Monitoring Tool for Review of CA Engagement
- Tool 13 Monitoring report structure
- Tool 14 Evaluation of SoAQM