INTOSAI Development Initiative

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The System of Audit Quality Management (SoAQM)

A Playbook for Supreme Audit Institutions - Exposure Draft 2025
Request for Comments - Comments due: 8 April 2025

We are excited to present the Exposure Draft, ‘The System of Audit Quality Management – a Playbook for Supreme Audit Institutions,’ along with essential technical guidance materials and tools developed by the dedicated staff of the INTOSAI Development Initiative (IDI) in collaboration with experts from various Supreme Audit Institutions (SAIs).

Your feedback is invaluable as we refine this playbook and its associated materials. We invite you to share your comments by 8 April 2025. Please provide your comments in response to specific sections in the Playbook and particular paragraphs in the technical guidance, using the downloadable Comments Table here. You can submit your comments as PDFs or Word documents via email to soaqm@idi.no.

Rest assured that all comments will become part of the public record and will be shared on the IDI website www.idi.no. You can access the publication for download below. 

The objective of the Playbook

The objective of this Playbook is to support SAIs to establish and maintain the System of Audit Quality Management (SoAQM) consistent with the organisational requirements of the revised ISSAI 140 Quality Management for SAIs.

Specific Matter for Comments

In addition to providing feedback on specific sections within the playbook and particular paragraphs of the technical guidance, IDI solicits comments on the following Specific Matters:

Specific Matter for Comment 1: Options and actions (SoAQM Playbook)

The playbook offers options and actions proportionate to the SAIs’ mandate, size, structure, and other circumstances. The Playbook covers the SAIs’ key decisions in establishing the system at the organisational level and in managing audit quality. It provides different options on how the SAIs can establish a SoAQM, conduct the quality risk management process, strengthen the monitoring and remediation process, perform the evaluation of the system, and manage quality at the audit practice level.

Do you concur with the proposed options and actions outlined in the Playbook? If you do not, what alternative options and actions would you recommend, and what is your rationale for these suggestions?

Specific Matter for Comment 2: Technical Guidance to establish and maintain the SoAQM (the SoAQM Technical Guidance Materials)

Supplementary technical guidance materials are provided alongside the Playbook where necessary. These concepts and examples are developed from a general perspective of the SAIs to accommodate their diverse local contexts. The SAIs are encouraged to customise and adapt these concepts to meet their specific requirements when developing or refining their systems.

Do you concur with the proposed guidance materials outlined in the Playbook? If not, what alternative guidance material(s) would you recommend and what are your justifications for this proposal?

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Specific Matter for Comment 3: Tools to establish and maintain the SoAQM (the SoAQM Tools)

The tools presented serve as supplementary resources to the Playbook and the technical guidance materials, as deemed necessary. These tools are designed from a broad SAI perspective to accommodate the diverse local contexts of various SAIs. Each SAI may customise and tailor these tools to meet their specific requirements when developing or enhancing their systems.

Do you find the tools proposed in the Playbook satisfactory? If not, what alternative tools would you recommend, and for what reasons?

Specific Matter for Comment 4: General scope of the SoAQM Playbook

With the defined objective of the Playbook, the options and actions, technical guidance materials, and tools were developed to support implementation of the organisational requirements of the revised ISSAI 140. Recognizing the scalability of the standard and the need for systems to be fit for purpose, the Playbook offers flexibility to accommodate the diverse circumstances of SAIs. Its scope encompasses key elements of quality management, including system setup and key processes such as quality risk management, monitoring and remediation, and evaluation. While the revised ISSAI 140 does not delve deeply into Engagement Quality Review, the Playbook includes an overview of this process to ensure a holistic perspective on quality management.

Is the scope of the Playbook, including its technical guidance materials and tools, adequate to support SAIs in establishing and maintaining the system as per the organisational requirements of the revised ISSAI 140? If not, what are the other matters that could have been included and rationale for inclusion in the Playbook?