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Achieving Audit Quality: A Path Lined with Obstacles, As Well As Treasures
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Achieving Audit Quality: A Path Lined with Obstacles, As Well As Treasures

Ensuring the highest audit quality is a permanent, endless road lined with seemingly never-ending obstacles. Quality is a philosophy, a key priority and the cornerstone of Supreme Audit Institution (SAI) work. It is a component of strategy, culture, rules and practices, and, given these characteristics, quality is first and foremost. Achieving audit quality requires an appropriate legal framework and institutional independence. The Supreme Audit Office (SAO) of the Slovak Republic...

Improving Quality Through Effective Management Frameworks
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Improving Quality Through Effective Management Frameworks

Controlling and assuring quality can be challenging, particularly in environments where resources are limited, since quality involves systems and processes aimed at ensuring SAIs issue reports that are appropriate and in accordance with applicable laws and regulations. Creating a central, dedicated quality office is essential—it allows a SAI to focus on...

Independent Reviews Vital to Quality, Credibility
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Independent Reviews Vital to Quality, Credibility

Quality management is vital to Supreme Audit Institutions (SAIs)—in audit work, as well as performance reports. Over the past few years, we have made great strides in increasing performance reporting efforts through the SAI Performance Measurement Framework (SAI PMF). By incorporating International Standards of Supreme Audit Institutions (ISSAIs)...

News from Bhutan
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News from Bhutan

The Royal Audit Authority (RAA) hosted the 10th meeting of the Forum for INTOSAI Professional Pronouncements (FIPP) Paro from March 4-8, 2019. Twenty-three delegates from 15 member countries attended the meeting and...