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Principles
Independent quality review consists of checks on presentation, and an objective assessment of [link title="audit%20evidence" link="%2Faware%2FGAP%2FPages%2FAudit-evidence.aspx" /]
(or [link title="key%20elements%20for%20reviews" link="%2Faware%2Freview%2FPages%2FCarrying-out-the-review-work.aspx" /]
and [link title="opinions" link="%2Faware%2Fopinion%2FPages%2FPreparing-opinion.aspx" /]
), including, for draft reports, the way significant judgements were made and conclusions reached. It adds to the assurance provided to the chamber and the Court on the quality of the document.
Draft task plans, reports and opinions for all tasks (annual report and other recurrent tasks, performance audits, reviews and opinions) are subject to independent quality review.
Independent quality review is distinct from the [link title="supervision%20and%20review" link="%2Faware%2FGAP%2FPages%2FSupervision-review.aspx" /]
of tasks undertaken in the chamber. It takes place on draft task plans, reports and opinions the director and reporting member consider to be ready for independent quality review.
Independent quality review can only be carried out when full and clearly identifiable [link title="documentation" link="%2Faware%2FGAP%2FPages%2FDocumenting-an-audit.aspx%23Reference-audit-documentation" /]
underlying the draft task plans, reports and opinions is available to the quality reviewer. The head of task is available to respond to questions from the independent quality reviewer during the period of the review.
When issues are raised during the review, the task team may be required to obtain further evidence or key underlying elements to follow up and act on matters raised during the review.
The independent quality reviewer is generally an AQCC member. Staff carrying out independent quality review have no previous involvement in the audit task under review, and should be free of other considerations that may threaten their objectivity.
If the review cannot be completed, or there remain unresolved issues, this is brought to the attention of the chamber.
The independent quality review is documented in a way that allows other reviewers to understand the nature, timing and extent of the checks done, the conclusions drawn, and the way in which the matters raised by the review were resolved.
Instructions
Special and review reports, and opinions
Independent quality review is undertaken once the chamber’s own checks have been completed, on documents that the director and reporting member consider to be ready for presentation to the chamber for approval. It takes place at three stages of the life cycle of a task:
- At the planning stage – independent quality review comprises specific
[link title="checks" link="%2Faware%2FPA%2FPages%2FPlanning%2FQuality-checks.aspx%23Independent-quality-review" /]
performed by DQC staff on the CH document circulated for chamber reading. The results of these checks are provided to the AQCC member responsible, who addresses a note to the reporting member (copied to the other members of the chamber) in advance of the chamber meeting. The note is accompanied by the record of quality review;
- At the reporting stage
The director
[link title="informs" link="%2Faware%2FPA%2FPages%2FReporting%2FQuality-checks.aspx%23Confirmation-of-the-IQR-pre-CH-version" /]
the reporting member that work on a draft report or opinion is complete, and when the reporting member decides that it is ready for independent quality review, they address the draft document to the AQCC member, copied to the DQC.
The draft reports and opinions sent for independent quality review should [link title="remain%20unchanged" link="%2Faware%2FPA%2FPages%2FReporting%2FQuality-checks.aspx%23Confirmation-of-the-IQR-pre-CH-version" /]
until the completion of the review.
To allow the review to be completed as quickly as possible, there should be [link title="clear%20documentation%20linking" link="%2Faware%2FGAP%2FPages%2FDocumenting-an-audit.aspx%23Reference-audit-documentation" /]
the draft report or opinion submitted to the underlying work and evidence.This can be provided using 'various formats'. You may easily cross-reference your findings to any document in Assyst.
DQC staff carry out independent quality review by [link title="checking" link="%2Faware%2FPA%2FPages%2FReporting%2FQuality-checks.aspx%23Independent-quality-review" /]
the presentation, coherence, clarity and reader-friendliness of draft reports and opinions. For draft audit reports, DQC staff make checks on audit evidence. For draft review reports they check the basis of key elements of the analysis and closing remarks. For opinions they check key elements of the substance. The DQC reviewer documents the checks and provides the results to the AQCC member responsible. They use this as input for the IQR note they address to the reporting member.
The AQCC member and the DQC are available to discuss the content of the independent quality review note with the reporting member, before they prepare their reply. The reply should include a revised version of the report, tracked to show any changes. The reporting member then issues the draft report as a CH for chamber discussion.
The DQC [link title="checks" link="%2Faware%2FPA%2FPages%2FReporting%2FQuality-checks.aspx%23IQR-on-the-CH-document" /]
the extent to which the IQR issues have been addressed, and the AQCC member raises any unresolved matters in a second independent quality review note to the reporting member, (copied to the other members of the chamber) in advance of the meeting. This note is accompanied by a record of quality review; and
- After the
[link title="adversarial%20procedure" link="%2Faware%2FPA%2FPages%2FReporting%2FAdversarial-procedure.aspx" /]
or [link title="final%20consultation" link="%2Faware%2Freview%2FPages%2FFinal-consultation.aspx" /]
(for audit reports and reviews respectively) – the independent quality review [link title="focuses" link="%2Faware%2FPA%2FPages%2FReporting%2FQuality-checks.aspx%23IQR-on-the-CH-APC%2FAFC-version" /]
on the acceptability of the auditee replies and the continuing validity of the report text in the light of these replies, or the changes to the text following a final consultation. The AQCC member sends a note to the reporting member, accompanied by a record of quality review.
Annual report
The independent quality review is planned and performed in a way that does not compromise the need to meet legal deadlines for publishing reports. For chapter 1, and any other chapter for which the reporting member is member for the annual report, the director of Chamber V is responsible for the [link title="supervision%20and%20review" link="%2Faware%2FGAP%2FPages%2FSupervision-review.aspx" /]
of the task and the independent quality review is carried out by a member of the AQCC with the support of the DQC. For the other chapters (including the reporting on the European Development Funds), the chamber directors are responsible for supervision and review, and the member for the annual report ([link new-window title="Art%207%20ECA-IR" link="https%3A%2F%2Fwww.eca.europa.eu%2FLists%2FECADocuments%2FIMPLEMENTING_RULES_2021%2FIMPLEMENTING_RULES_2021_EN.pdf%23page%3D8" icon="external-link" /]
) carries out the independent quality review with the support of a Chamber V quality review team. The director of Chamber V ensures that this team comprises staff not involved directly in the statement of assurance audit work done in Chamber V.
The independent quality review is undertaken at key points during the audit process:
- In the planning phase – the independent quality reviews the task plan and standard audit programme with reference to guidance in AWARE, Chamber V guidance, the legal framework for the MFF heading and the annual task plan guidance. If the review identifies significant issues that were not resolved or that otherwise merit further examination, the member for the annual report brings this to the attention of the reporting member and the chamber. The process is documented in the record of quality review;
- In the examination phase - by approving the audit programme and any related findings in Assyst, the independent quality reviewer confirms that the conclusions reached reflect the audit results, they adhere to relevant rules, findings are documented and errors are classified consistently. Reviewers discuss with the audit team those cases for which they consider there to be insufficient evidence, or which have been treated differently from the line generally followed. Where there are differences of opinion on the assessment of cases, the members and/or directors responsible seek to reach agreement. If a common position cannot be found at this level, it is brought to the attention of Chamber V for a decision.
Upon receipt of the auditee replies to the
[link title="clearing%20document" link="%2Faware%2FGAP%2FPages%2FCA-FA%2FExamination%2FClearing.aspx" /]
, the audit team reassesses the findings. The review process followed is the same as that for the findings prior to submission of the clearing document.
- In the reporting phase – the independent quality reviewer checks the draft annual report chapter for consistency with the task plan, audit programmes, findings and annual report instructions. For chapters not reviewed by a member of the AQCC, the DQC in addition checks the presentation, coherence, clarity and reader-friendliness of draft chapters and reports its findings to the audit team. The Chamber V and DQC review teams document their checks. If significant issues from these reviews remain unresolved, the member for the annual report brings them to the attention of the reporting member and the chamber. The process is documented in the record of quality review.
Other recurrent tasks
Starting with 2021 audits, the independent quality review for other recurrent tasks is carried out by an AQCC member.
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[standards]
[link new-window title="ISSAI%20140" link="https%3a%2f%2fwww.issai.org%2fwp-content%2fuploads%2f2019%2f08%2fISSAI-140-Quality-Control-for-SAIs.pdf%23page19" /]
[link new-window title="ISQM%201%2F34(f)" link="https%3a%2f%2fwww.ifac.org%2fsystem%2ffiles%2fpublications%2ffiles%2fIAASB-2020-Handbook-Volume-1.pdf%23INTERNATIONAL%2520STANDARD%2520ON%2520QUALITY%2520MANAGEMENT1%23page%3D16" /]
[link new-window title="ISQM%202" link="https%3a%2f%2fwww.ifac.org%2fsystem%2ffiles%2fpublications%2ffiles%2fIAASB-2020-Handbook-Volume-1.pdf%23INTERNATIONAL%2520STANDARD%2520ON%2520QUALITY%2520MANAGEMENT%25202" /]
[/standards]
[rules]
[link new-window title="Art%2032%20ECA-IR" link="https%3A%2F%2Fwww.eca.europa.eu%2FLists%2FECADocuments%2FIMPLEMENTING_RULES_2021%2FIMPLEMENTING_RULES_2021_EN.pdf%23page%3D16" /]
[/rules]
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