Quality assurance

Quality assurance work assesses whether audit and review methodology and quality control procedures are relevant, adequate and applied effectively.

Performance audit Financial audit Compliance audit Review

Reporting

Ref: 12.610

Principles

Quality assurance is an important element of the quality management framework. The aim is to provide the ECA with an independent reasonable assurance, that audit and review methodology and quality control procedures are relevant, adequate and applied effectively. Quality assurance work follows a systems-based approach by examining the implementation of specific processes and procedures through a sample of completed audit and review tasks, rather than examining – and concluding on – individual tasks.

Instructions

Responsibilities

The Audit Quality Control Committee (AQCC) is responsible for the quality assurance in the ECA. The AQCC establishes the quality assurance work programme, approves individual task plans and reports, and decides on the actions to be taken in response to any deficiencies found. The individual quality assurance tasks are supervised by the chairperson of the AQCC and carried out by staff of the Directorate for quality control (DQC). The latter ensure their independence by not being directly involved in audit and review tasks. Auditors support the quality assurance team by providing information on their audit and review tasks as requested.

Process

The quality assurance topics of the work programme are selected on a multiannual basis, applying a risk-based approach to focus on areas where the impact will be greatest. A task plan is prepared, setting out the purpose of the quality assurance task, the approach to be followed and details such as resources and timing. Quality assurance tasks generally include an assessment of whether our guidance appropriately reflects INTOSAI principles, standards and guidance, and whether it is applied as intended. This is done by examining the issue across a sample of closed audit and review tasks. Any weaknesses or good practices identified lead to recommendations, notably on how to further develop our guidance and its application. The quality assurance work is subject to supervision and review and to an additional quality review carried out by a principal manager independent of the task. It is documented in Assyst. Findings from quality assurance work are cleared with the relevant chamber or service prior to the draft report being finalised.

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Quality assurance

Principles

Instructions

Responsibilities

Process

Quality assurance