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

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

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

4. 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

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

6. Quality Control

7. 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

8. 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

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

10. 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

11. 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 )

12. 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.

13. 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

14. 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