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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Quality Management in Small and Developing SAIs INTOSAI CBC Meeting
OUR MEMBERS Angola, Botswana, Eritrea, Eswatini, Ethiopia, Gambia, Ghana, Kenya, Lesotho, Liberia, Malawi, Mauritius, Mozambique, Namibia, Nigeria, Rwanda, Seychelles, Sierra Leone, Somalia, South Africa, South Sudan, Sudan, Tanzania, Uganda, Zambia, Zimbabwe
Small and Developing SAIs Considerations: SAI s with less than 100 auditors Percentage of SAI auditors to the country s population Mandated audits in relation to SAI auditors As per DAC criteria
ICBF Self-Assessment Results Audit Standards & Quality Management vs Audit Engagement Process 4 3.5 3.55 3 3.27 3.15 2.83 2.5 2.76 2.66 2 1.5 1 0.5 0 2020 2021 2022 Audit Standard and Quality Management Audit Engagement Process
QARS SAI SUPPORT PLANS ICBF SAI Action Plans
Successes Certified quality assurance reviewers Adoption and implementation of a financial reporting framework More SAIs are auditing critical information systems SAIs implementing customised audit manuals Increased audit coverage SAI s strategic plans developed and implemented ICBF self-assessment Internal quality management function
Challenges Financial & administrative independence constraints Establishment of standalone quality assurance unit - Supervision and review at senior management level Lack of: - Actions to address identified findings and gaps - Performance management systems Below average competency of auditors' skills sets
Challenges Available staff resources vs number of audits to be completed and audit timeliness High staff turnover Inadequate governance systems & frameworks
Approaches to address challenges Positive advocacy approach to SAI independence Professionalisation of the SAI and staff Sustainable Capacity-building initiatives Tone at the top and quality-focused culture Strengthening of robust quality management systems Internal quality assurance reviews performed by certified quality assurance reviewers on an annual basis and annual report produced AFROSAI-E SAI Enhancement Audit Tool (A-SEAT) to enable efficient reviews and remote product reviews by AFROSAI-E
info@afrosai-e.org.za +27 (0)10 286 0104 www.afrosai-e.org.za
