Quality control and quality assurance of audits
Expert review of the SAI quality-control and quality-assurance system to assess compliance with ISSAIs and whether the outcomes provide assurance that audits have been conducted in line with ISSAIs.
To provide reasonable assurance that quality-control and quality-assurance arrangements are adequate and operating effectively, the policies and procedures must establish requirements for the supervision and review of all work (quality control) and for monitoring arrangements (quality assurance) to be in place.
Points are awarded for each of the following five criteria (total of 6 points).
Criteria fulfilled: 5/5
Yes
No
No data available / not assessed
| The SAI has established policies and procedures for quality control and quality assurance covering all its work (2 points) | |
| Quality-control and quality-assurance arrangements are adequate and operating effectively (1 point) | |
| In line with the SAI’s policies, individual audits are selected for (engagement) quality-control review, and the results of the reviews are reported to management (1 point) | |
| The monitoring arrangements established include the review and assessment of a sample of completed audits across the range of work conducted by the SAI (1 point) | |
| The results of the (engagement) quality-control reviews and monitoring arrangements indicate that audits have been conducted in accordance with auditing standards and the results are consistent with the audit evidence (1 point) |