ISSAI 140 revision
The revision of ISSAI 140 to align with ISQM 1, key principles, and quality management standards for SAIs. Understand the differences between ISQC1 and ISQM1 and the process of updating quality control standards.
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Quality Management in Small and Developing SAIs
The challenges faced by small and developing Supreme Audit Institutions (SAIs) in managing quality, including financial constraints, staff turnover, and inadequate governance systems. Discover the successes achieved, such as certified quality assurance reviewers and increased audit coverage.
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Enhancing Public Financial Management Through External Audits
Strengthen the performance of the Public Financial Management system by utilizing external audits and international standards. Main entry points for SAIs, diagnostic tools, and challenges in assessing PFM are discussed. Learn how to effectively use diagnostic tools to complement audit work and addre
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Managing Budget Credibility Risks at Whole of Government Level
Understanding and addressing budget credibility risks at the whole of government level is crucial for effective financial management. Common indicators of risks include unrealistic revenue projections and financial indiscipline. Linkages between government-wide credibility and program-level performa
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Understanding Public Sector Performance Audit in Canada and Denmark
The study explores the legitimacy and apoliticality of Performance Auditing (PA) in Canada and Denmark, focusing on how Supreme Audit Institutions (SAIs) maintain political neutrality and legitimacy. Existing knowledge points to the inherent political nature of PA and the challenges SAIs face in pre
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Progress Report of AFROSAI Working Group on Environmental Auditing Activities
The AFROSAI Working Group on Environmental Auditing has made significant progress by adopting a work plan, setting objectives, and focusing on strategic pillars such as training, research projects, cooperative audits, and communication. The group aims to provide suitable products to SAIs, increase i
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Enhancing Audit Quality and Impact with ISSAI 140
Importance of audit quality for credibility, stakeholder confidence, and overall impact. Objective of SAIs to implement quality management system like ISSAI 140. Steps to implement ISSAI 140, organizational requirements, risk assessment, governance, and leadership responsibilities. Overview of quali
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Regional Development Capacity Building Initiatives in Peru
Examining the key regional development initiatives led by the Office of the Comptroller General of the Republic of Peru, focusing on capacity building, professional development, implementation of good practices, and knowledge management. The training programs and coordinated audits across various to
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Global Peer Review Activities and Future Plans Overview
This document highlights the recent peer review activities conducted by the Subcommittee on Peer Review, focusing on the accomplishments and upcoming plans for enhancing peer review processes. It includes insights from the Global Flyer Survey, training programs, and the development of guidelines, al
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