INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

The INTOSAI Development Initiative is seeking for Supreme Audit Institutions who are interested in joining the pilot of the System of Audit Quality Management

To build trust, establish credibility and sustain effectiveness of Supreme Audit Institution (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. INTOSAI Development Initiative (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 draft ISSAI 140.

Call for Expression of Interest

SAIs may express their interests by accomplishing the form through the button below on or before 15 February 2023. The expression of interest is open to SAIs from the developing countries. In completing the form, SAIs will be requested to prepare reflection on the following areas:

  • Description of the SAI’s current practices in managing audit quality including what works well and what needs to be improved
  • SAI’s plans for setting-up SoAQM
  • SAI's readiness to participate in the pilot
  • SAI's willingness to commit required time and resources

The IDI will use the following criteria in selecting SAIs:

  • Completeness and quality of information in the applications
  • SAI's readiness to conduct the pilot
  • Regional spread of SAIs
  • SAI’s willingness to commit required time and resources