Tag: quality assurance

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Evaluation of Information Quality From the User’s Perspective

This article presents a methodology to assess the effective transparency of information published on public entities’ portals. It considers not only the mere availability of information but also quality requirements of information, such as timeliness, completeness, conciseness, accuracy, clarity, reliability, accessibility, and relevance.

Quality Considerations in Complex, Non-routine, and High-Impact Audit Engagements

It is commonly held wisdom that every staff member in a Supreme Audit Institution (SAI) is responsible for audit quality, and that SAIs should ensure quality at every stage of the audit process through standard operating procedures. This is certainly true, especially for routine audits. However, in the case of audits that are complex…

Turkish Court of Accounts Celebrates 158 Years of Service, Conducts Quality Assurance Reviews

The Turkish Court of Accounts (TCA) celebrated its 158th anniversary on May 29, 2020. The TCA, established in 1862 during the Ottoman Empire as Turkey’s Supreme Audit Institution, actually bears a history spanning 1,180 years considering its existence as an audit body since the historical Turkish states…

Slovakia’s Supreme Audit Office Highlights Importance of Quality and Peer Reviews, Leads By Example

Public administrations worldwide are increasingly challenged by society and stakeholders to demonstrate and improve value for sustainable development. Supreme Audit Institutions (SAIs) serve as important pillars of national socio-economic systems and play pivotal roles in enhancing public sector performance, which means meeting the highest…

SAI Roles in Achieving National Global Priorities and Goals

In keeping with the International Organization of Supreme Audit Institutions (INTOSAI) mission to continuously improve government auditing and Supreme Audit Institution (SAI) capacity development, Theme II of the XXIII INTOSAI Congress (INCOSAI),”The Role of SAIs in Achieving National Priorities and Goals,” expanded upon previous INCOSAI discussions on…

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…

IRCP Provides Forum to Discuss Regional, Global Community Synergies

The three-day INTOSAI-Regions Coordination Platform (IRCP) united global bodies and regions to explore synergies, address the INTOSAI value chain and crosscutting priorities, and foster an integrative approach in developing solutions and aligning efforts. The meeting kicked off with a new approach…

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

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)…

Determinants Affecting Audit Quality

The State Audit Office of Vietnam (SAV) issues audit reports at every audit’s conclusion, yet judging and comparing quality among various audits is a difficult task. Some research cites audit quality as the ability for auditors to detect and report material misstatements during the audit process. This ability is highly dependent on…

Quantitative and Qualitative Methods: The Optimal Combination for Effective Audits

The creation of the International Organization of Supreme Audit Institutions (INTOSAI) Working Group on Big Data speaks to the increased attention to enhanced data analytics. While much consideration has focused on quantitative techniques, this article highlights qualitative analysis, its relevance and ability to…

WGBD Meets to Discuss Big Data Importance, Limits, Integration, Quality

The International Organization of Supreme Audit Institutions’ (INTOSAI) Working Group on Big Data (WGBD) met…

Restructuring to Improve Capacity, Ensure Quality

Germany’s Supreme Audit Institution (SAI), also known as the Bundesrechnungshof, implemented a major restructuring project from 2015-2016 that fundamentally reformed its organizational structure and strengthened practices and procedures leading to…