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13 April 2023

Maintenance of high quality in audits: priority of the Supreme Audit Institutions


Representatives of the National Audit Office participated in the webinar on Quality Management for Supreme Audit Institutions, organised this Thursday by SIGMA as part of the Network of SAIs of EU Candidate and Potential Candidate Countries and the European Court of Auditors.

The objective of this online event was to raise the awareness of Network SAIs of the changing standards on quality management and what it means to each SAI as well as to exchange experiences and share lessons learned about quality management, the challenges they face, the future plans and the expectations they have on the revision of the standard.

The Director of Quality Assurance Department within the National Audit Office of Kosovo, Fitim Haliti shared all this in a snapshot presentation. He said that the Quality Management System, which includes Quality Control and Quality Assurance, consists of all the quality management elements set forth in ISSAI 140 such as: human resources management; performing of audits; relationships with stakeholders; continuous improvement; ethical requirements; and monitoring.

Further on, Haliti said that the Quality Assurance Department is responsible for providing quality assurance on a continuous basis, by assuring that quality control procedures are functioning effectively and for providing the Auditor General with the assurance that the audits have been conducted in line with ISSAIs.

When it comes to the expectations from the revised ISSAI 140, he said that the focus is to provide clear instructions on building the Quality Management System and on the documentation of the Quality Management System.

ISSAI 140 helps the Supreme Audit Institutions design a system of quality control which is appropriate to the SAIs mandates and circumstances and is responsive to the quality risks. ISSAI 140 is currently being revised. The objective of this revision is to update the standard, containing basic principles and key requirements.