Strengthening Quality Control and Quality Assurance INTOSAI Capacity Building Committee Meeting, September 2018, Kuwait Einar Gorrissen Director General, IDI

Will cover….. Quality Control and Quality Assurance Status of QC and QA in SAIs IDI support for strengthening QA

Quality Control and Quality Assurance ISSAI 40 – Quality Control for SAIs Importance of QC and QA Organizational level Purpose Quality Control V Quality Assurance

Global SAI Stocktaking Report 2017 Data from Global Survey, OBI and SAI PMF pertaining to QC and QA Overall conclusion: Considerable scope for improving QC and QA Large discrepancies between INTOSAI regions But lesser so between income groups

Quality Control Global Survey: average 78% of SAIs, quality control system covers three audit streams.

Quality Control

QUALITY ASSURANCE OBI Data: on having a) Having a QA system (66%)and b) QA in compliance with ISSAI 40 (34%). SAI PMF: 21% Compliant Manuals 18% QA in compliance with ISSAI 40 Global Survey: 71% of SAIs report having a QA system

SAI mechanisms for Quality Assurance 1) Internal QA - dedicated independent QA unit or department 2) Internal QA – different divisions and sections 3) External QA Mechanism

IDI Support for Quality Assurance Component of ‘ Professional SAIs’ workstream Component of 3i Programme

IDI support for Quality Assurance IDI Vision, Mission and Principles IDI support for Quality Assurance Global Public Goods on Quality assurance QA Tools and Guidance QA tools for FA, PA and CA based on ISSAIs Common guidance on conducting QA

IDI support for Quality Assurance IDI Vision, Mission and Principles IDI support for Quality Assurance Professional Education for SAI Auditors (PESA) Pilot Syllabus for cross cutting competencies includes education on quality control and quality assurance Emphasis on ‘Quality’ as cross cutting aspect in the syllabus for all three functional competencies ( Financial Audit, Performance Audit, Compliance Audit )

IDI support for Quality Assurance IDI Vision, Mission and Principles IDI support for Quality Assurance QA in Cooperative Audit Support QA Review of audit included in SAI commitments for Cooperative audits Arrangements made to conduct QA reviews by independent, competent QA reviewers.

IDI support for Quality Assurance IDI Vision, Mission and Principles IDI support for Quality Assurance 3 SAIs to be selected based on readiness and commitment Assessment of QA needs Support will be tailored to needs . Could include support in developing QA policy, develop QA manual, develop QAR plans, train QA reviewers and pilot QAs SAI Level support for setting up QA function Support for setting up QA could be one of the components of SAI Level ISSAI Implementation support Such support will be based on assessed needs of the SAI SAI Level ISSAI Implementation Support SAI-level QA support

IDI support for Quality Assurance IDI Vision, Mission and Principles IDI support for Quality Assurance 50 QA Reviewers trained for FA, PA, CA Regional Pool of QA Reviewers ( PASAI 2018) QA Reviews as a part of IDI- Region Cooperative Audits Support to the regions