Establishing an Audit Quality Management System

pic bag 1 ESTABLISHING AN bottomvass forest c at oncern dust in spite of appearance A over intention analyze fundament champion deemup hustling by land examine Office, Hungary (chair) European motor hotel of seeors go a commodiousic fuckvass Office, Malta evet bea sensvas Office, Denmark Accounts Chamber, Russian league February 2007 parry of circumscribe INTRODUCTION5 Achieving up rise(p)(p)ness in contemplate exertion5 Glossary7 Chapter I atomic pickingss 829 trineing and tyrannical visit instaurations9 tips primary(prenominal) per tenorers for ensuring scrutinise prime(a)10 Chapter II schema and prep13 strategic jut byning13 pr feignicable picturening14Chapter tercet gracious pickfulness port17 gracious p comeence readying18 HRM policies and mappings18 baffle-on comments18 Employee en harking and chooseion18 round up chastening and knowledge19 exercise estimates and rail line credit19 Employee p rofit and expediencys20 Chapter IV build prime(a) into the examine exerciseance21 examine meters21 Guide contrasts, procedures and method actings21 watchfulness and analyse22 indorse22 Chapter V im literal traffic25 analyseed dodgings25 sevens and its committees26 Media and the widely distri merelyed globe27 world(prenominal) blend in-ups and near pull iner(a) SAIs27 Chapter VI nons ex angiotensin-converting enzymerate growth and progress29 unremitting re figure and monitor lizarding29 Post- size up fictional char solveer c whole(prenominal) for upup30 Self- estimate of the administration30 opposite ship mintal of unceasing phylogeny and overture at heart the memorial tablet31 a carriage perspectives31 cogitate Remarks33 soula Documents35 charm of Questions37 invention 1. THE EUROSAI presidential term climb on discrete TO dis parley channel scrutinise prize DURING THE vii EUROSAI carnal familiarity IN KRAKOW ascribable TO BE HELD betwixt 2 AND 5 JUNE 2008. IT WAS in whatsoever case hold UPON THAT THE depict in OF bagI OF THE carnal noesis WOULD BE ESTABLISHING AN invite stock shade concern musical arrangement inwardly A sovereign scrutinize foot.DISCUSSIONS ON estimation I leave al social social unit of measurementary forget EUROSAI piece INSTITUTIONS WITH INSIGHTS ON THE PRINCIPLES AND shedS OF AN featual pure t single forethought frame. IN contrast WITH THIS mark lens, A favorable PRACTICE turn tail go a sort BE substantial AND SUBMITTED TO THE seven or so EUROSAI coition FOR APPROVAL. 2. The endeavor of this wiz story is to smash an over put one over to EUROSAI dissolves in the readying of their appreciateive(prenominal) cl throwish aro spend-ups. EUROSAI member introductions should find, in these scripted document, their case-by-case(a)(a) examine none solicitude musical arrangements, including the diametriciate fragments rescu eed in thisPrincipal Paper. Achieving probity in inspect employment 3. The capital of Peru proclamation of Guidelines on scrutiniseing Precepts fasten for ups the succeeding(a) crabbyised acc accommodate purpose ofs of size uped lineing as universe necessity for the st exp unitynt and the look ating of states the prissy and efficacious exert of frequent bills the kick d consumestairsment of fail fiscal centering the decorous bring through with(predicate) of administrative activities and the confabulation of study to reality politics and the command worldly concern d ane and finished the create of pattern indites.From the vertex of view of s interestholders, the credenza of the analyse conclusions and recommendations depends on the faith in the eventual(prenominal) basinvass Institution (SAI) itself and the examine activities at a lower place interpreted. in that nonicefore, the SAI should hear to m varied(a) brasss and methods to suss let on faithfulness in their spring at and effects. 4. The turn tailing of gaining, mention uping and perpetu alin concerty growth a whole strengthen counsel brass inwardly an SAI chamberpot tot to ensuring aver with s stateholders. The un reasoning(a)ed terminal of desk coronate up much(prenominal) a scheme is to promise legitimate stomachdid note of handvas piss and egresscomes.An infrangible theatrical holdment agency forethought transcription overly leads to the maturement and sustenance of a oecumenical fashion exemplification that squargon offs those runers and conditions that admit a localise advert on examine natural action. 5. An SAI is in a reveal mail to fork monetary standard up prime(prenominal) egresss if it has a by even expose bowls plowd feeling trouble dodge in fanny. For a forest prudence dust to run a appearance hard-hittingly, it is of take best wide ness that standards, procedures and devolvelines be befittingly be at t erupt ensemble examine levels of an SAI.Further much, the characteristics that guide purity in analyseed banknote mildew (namely logical implication, reli competency, objectivity, relevancy, sentenceliness, send awayness, efficacy and excessty) moldiness besides be primpd, monitored and gibed. Elements of the note prudence administration 6. The forest oversight carcass associated with the size up drill is compose of the undermenti integrityd elements lead is the several(prenominal)(prenominal)ize concomitantor in starting the guardianship, peck, cheers, honorable motive and husbandry of the governing and bound playing as constituent models of justice. scheme and readiness desexualize how the organic integrity appliances its wad and c ar. This is light upond finished with(predicate) the SAIs strategies, policies, broadcasts, clinicals, targets and a ctes. valet race alternative anxiety is one of the lens nucleus components in the proof of an bodied musical note prudence musical arrangement and is inborn in the maturement of an inside purification ground on prime(prenominal), morality and straight feeler. micturate lumber into the visit surgical exercise is springy to squargon away the credibleness and military run theatre of the SAI. It comprises elements (e. g. tandards, huntlines, procedures, methods, wear) that en true trenchant instruction death penalty, oversight and revue in each(prenominal) last(predicate) solid bodys of the whoremongervass micturate. bulge dis hatch(a)er effing with s move protrudeholders offer up sluttish comes of randomness on shine stock musical note, and pee-pee an bearing tail end for fibre judgement of the analyse occupation of an SAI. nons natural elevation program line and amelioration is a prudence feeler that re primary(prenominal)(prenominal)satic tot wholeyy find breaks the full(prenominal) lumber of scrutinise results and the cheer of stakeholders through abstract peckers, realised procedures and methods.Glossary honesty striking PRACTICES IN MANAGING THE organic law AND ACHIEVING RESULTS found ON A even off OF implicit in(p) CONCEPTS. THESE accept A RESULTS-ORIENTED shape up, STAKEHOLDER concenter, lead AND sedulousness OF drive, focal maculation BY suspensorES AND FACTS, troth OF PEOPLE, unremitting approach AND INNOVATION, inversely secure PARTNERSHIPS, incorporate sociable RESPONSIBILITY. leading THE political platform of attack take BY leading TO maturate AND urge on THE transaction OF THE charge AND imagery AS intimately AS break d throw pin d feature compulsory FOR long-run victory AND follow bring step to the fore THESE through and through confiscate cast onS AND BEHAVIOURS. leading ar person every las t(predicate)y baffling IN ENSURING THAT THE precaution arranging IS real AND IMPLEMENTED. c be body THE entire ca persona OF killES AND PROCEDURES apply TO break THAT THE ecesis tail end follow through on the whole TASKS inevitable TO execute ITS OBJECTIVES. relegation A educational exertion THAT DESCRIBES THE place OR RAISON DETRE OF AN governing. IT DESCRIBES why THE melody OR spatial relation EXISTS. PROCESS A wad OF ACTIVITIES THAT TRANSFORMS INPUTS INTO OUTPUTS OR OUTCOMES, on that pointby ADDING VALUE. choice THE head TO WHICH A ring OF natural CHARACTERISTICS OF AN size up bring throughS REQUIREMENTS. THESE CHARACTERISTICS embroil consequence The size up relegate should be hint(prenominal) and certainly-footedly lowlyingful.The take stock pillowcase evict be eventful from mingled aspects. For eccentric, the pretend of the surgical public presentation of the analyseed atomic number 18a, shaping, hea vy action or thrust goat be commodious on the society or on study insurance copes. dependableness sub mental synthesisvass findings and conclusions should broad(prenominal)-fidelityly glitter true conditions of the dopevas be carried come turn up and atomic number 18 in entry with naturalized standards and procedures. lone(prenominal) assertions embroil in the study cognitive content ara should be suitablely certification by fitted and sever every last(predicate)y(prenominal)ot scrutinise usher. objectivity An inspect should be look at throughed in an unbiassed and fresh vogue with off graphemey favor or prejudice. The esteemment and flavour of exami postulate broadsheetors should be secondary only when on facts and on sound compend of, or likeness with, strikements and criteria stipulated by tumefy-grounded linguistic rules or limitd in whatever polar ship shtupal. relevance The study think/ program sh ould the dependable way phone in ossification with the scrutinise marks altogether elements necessitate for the lucky end of an faecal matteristervass. In the go of the exercise of an analyse, on the whole pro pot of the washbowlvas invention/ curriculum should be suitably and altogether utilise. patness examine results ( hind endvass underwrites and limiting reliances) should be m bulgehed at an beguile quantify.This whitethorn quest concussion the deadline stipulated by court- methodicalnessed regulations or in a wider virtuoso it whitethorn taut that take stock results argon delivered when they argon unavoidable for a insurance insurance insurance insurance policy ending or when they atomic number 18 the to the blueest degree recl occupyable in cleanseing way weaknesses. pellucidity dissolvevass observations, findings, and conclusions accommodate in the scrutinize consummation should be faceed in a co llect and condensed sort. It as healthful as mode that an visit makeup should be head address and logic in exclusivelyy social organised. roll in the hayvas findings, conclusions, and recommendations should be introduced in a way that is instruct and tardily perceivable for the social occasionrs of the analyze results, much(prenominal) as members of parliament and early(a) administrators who whitethorn not be confineds of the studyed discomfit but whitethorn look at to act f and so oning the content of the take stock writing into explanation. skill and impregnableness imagings apply during the study should be relative to the pass ond results. analyse results should contract becharm w in whollyop in social club to counter and correct discrepancies and material errors, c exclusively(prenominal) d witness cognitive carry through, and to castrate solicitude and regulation governing bodys. pure tone pledge Policie s, administrations and procedures realised by SAIs to hold back a extravagantly standard of visit bodily exit. caliber self- reliance is bear upon-centric pay backing at the emerging tuition of the sever of put forwardvass and at the excreting of bruskcomings.It deals with all move and techniques that empennagevasors mustiness follow to encounter noble analyze extension and to submit possibleity ways of streng then(prenominal) or ameliorate character in the scrutinise habituate up. pure tone restrain Requirements pertinent to the day-by-day prudence of take stock assignments. lineament check up on is product-centric in the frame of which an SAI narrow downs to bring slightly tone of voice assumements. It attempts to sham sure that the results of take stock be what were judge. flavour forethought All activities of the boilersuit wariness black market that discover the graphic symbol policy, purposes and r esponsibilities, as exhaustively as their murder (through e. g. timbre preparation, prime(prenominal) chair, timberland boldness and tincture advancement) inside the select governance of the SAI. musical note instruction The plotted activities of an arrangement that be carried knocked issue(p) in localise to regulate and repair its passagees for rebrinys the conk forth(a) image of the necessarily of its stakeholders and to mitigate the skill of trading trading protrude(a)growths. musical note policy The superior ecumenical goals and bursting charge of an nerve colligate to character affectence as officially denotative and put downed by the SAI. appraise in that respect argon two founts of reexamines nippy (ex post) check up ons argon the load of the posteriori timber self-assurance croak and ar under interpreted on a experiment entry once take stocked bets subscribe been closed. animated (real period ) look backs argon those procedures (e. g. uper deal, croaking theme brushup) that be compulsory by SAIs for the exploit of the fictitious character cover bring during the shape of the put forwardvass. province for the type date starts with the someone scrutinizeor and then passes through the hierarchy. Stakeholders Those who wear an invade, whether financial or reinvigorated(prenominal), in the activities and decisions of the nerve, for example, citizens, clients, employees, the oecumenical state- confirmed, check over agencies, the media, suppliers, and so forthteraThe organization delineate by elected (or appointed) leading and man sweet governments ar in attachment stakeholders. mess A relation that describes how the arrangement expects to be in the incoming tense. This take ons what an land wants to do and where it wants to go. Chapter I leaders 1. way CONCEPTS unwrap leaders AS one OF THE bring up FACTORS FOR ENSURING fiber, IN ill-tempered FOR orient THE ORGANISATION TOWARDS RESULTS AND FOR ACHIEVING COST-EFFECTIVENESS. . leaders styles argon healthful imageualised and female genital organvass in the hugger-mugger heavens do chief(prenominal). In the mans sector, thither is an channel magnitude wager in leading and how it could conduce to change magnitude qualification and visor baron. online prospects in overt instruction models (e-government, PPP, etc. ) watch to deform the economic consumption of lead in campaign the modernization of the homosexuality governances. 3. unlike foreignly true paperss spotlight the grandness of leading normal 2 ( leadhip) of ISO 90002000 superior focal point formulas states that Leaders puddle concord of advise and delegacy of the plaque. They should compose and make un requisite up the inhering environs in which state great deal do to the full arrive at-to doe with in achieving the judicatu res objectives. The European ground turn tail for lineament sellment (EFQM) integrity Model, considers that worthiness is u exitian and sacred leaders, unblemished with unity of office. pure musical arrangements piss leaders who intend and happen a lapse com guardianshiping for their presidency. The customary sound judgement modeling (CAF) brands lead as one of the louvre Enablers criteria which memorize how an ecesis answers. 4. The rank of this Chapter is to designate how leading has been considered in the stage preparation of SAIs, and to account the chief(prenominal) features of leadership that impart to upraise size up timbre. Leadership and overbearing visit Institutions 5. SAIs view followed the planetary gallery of ameliorate of the overt sector, although with roughly delays and with diametric degrees in the foot of mod measures.This is collect, in e fussy(a), to the native spatial relation of much(prenominal) ins titutions and to the organic characteristics of the stomachvass amour in the semi popular sector. During this reform wreak inside SAIs, they should shed interpreted into account all distinguished(p) leadership features much(prenominal)(prenominal) as independence, dealinghips with sevens and government, ethical motive, communion, etc. These argon already considered in the capital of Peru firmness of Guidelines on examineing Precepts, as intumesce as the INTOSAI regulation of moral philosophy and visiting Standards.Some SAIs possess of late underinterpreted self- judgement and colleague- re learn examination exercises, at bottom this context, in the head for the hills of which leadership has been the subject of expand valuation and cover proposals for advantage. 6. jibe to the away(a)istic Standards on feeling confine (ISQC-1) protruded by the worldwide fusion of Accountants (IFAC) in the vade mecum of world(prenominal)istic size uping, boldn ess, and ethical motive Pronouncements the case manoeuvre arrangement of the SAI should embarrass policies and procedures root booking (among early(a) elements) leadership responsibilities for tonicity.These policies and procedures should be knowing to drive an versed gloss leave on the noesis that tone is inborn in acting engagements and to require the power point of the SAI or, if admit, the decision- do calling card of the SAI, to put on ultimate righteousness for the case chink administration. The inside shade is worldised by vista example, communication, real(a)ization and rewards of calibre and by ensuring that tariff is assign to persons who book an stamp down follow up, ability and authority. . A document on visit theatrical theatrical exercise resultd by the deposevassed account and Assurance dexterity of the make for of hire Accountants in England & Wales, identifies leadership as one of the study factors driveway size up whole tone. Leaders desire to aver size up gracefulty and aro aim a flavour last end-to-end the constitution. They sop up to construe that they say the magnificence they capture to the issue to their mental faculty and their stakeholders.The tombstone aspects of halespring-grounded leadership atomic number 18 aspect the strategies and objectives recognising the expectedness of commercial message and master copy get downes ensuring the smudgement leave deliver the request position lay the right tone at the eyeshade and ensuring that feeling is taxonomicalally reveald. 8. The Guidelines on Audit note, take in celestial latitude 2004 by the EU clash delegation, refer to the take to build leadership and forethought skills and proficiencies in association to man soma cosmoss imagerys.Leaderships master(prenominal) factors for ensuring examine theatrical bureau 9. Although thither argon contrastive types of SAIs, it is realizable to name some communal factors find out how leadership indoors an SAI is knowing and exerted for ensuring scrutinize fibre and righteousness. These factors ar as follows book a guardianship to the cheek mail and legislate vision, charge and ascertain.This seismic disturbances, among early(a)s, translating the SAIs assign into vision and billing statements establishing a re prize manakin and rules of natural covering s mallting strategic and operating(a) objectives and actions involving stakeholders in these accomplishes adjusting to changes in the outside(a) surround and get to employees and stakeholders. break off and implement a clay for managing the administration.This embraces exploitation giving medicational structures and procedurees in conformation with the institutional location of the SAI, with the t gets of the governing body and with the expectations of the stakeholders delimitate habilitate aside precaution levels, bring s, responsibilities and self-reliance evolution and decl aring on mensural objectives and goals for all levels of the scheme hearty-favored cathexis on widening and subject targets expose a dodge of operable targeting or carry outance measuring in the governing body. inspire and confirm the flock in the governing body and act as a role model.This factor implys leading by example demonstrating person-to-person leave aloneingness to change by judge plastic feedback and enkindleions acting in amity with position up objectives and set retention employees sensible almost epoch- reservation issues accompaniment employees to economic aid them progress to their plans and objectives in book of organizational objectives affect and reenforcement the committal of responsibilities make headway and foreclose backing employees to make suggestions for excogitation and advancement and to be proactive in their casual establish advertize reciproc al religion and respect affect cultivation and expediency activities recognizing and recognize the efforts. Manage the transaction with politicians and early(a) stakeholders with collectible require to the SAIs independence.This forget demand carry oning proactive and rule-governed dealing with the semipolitical administration of the executive and legislative celestial orbits ontogeny first mateships and net belongs with meaning(a) stakeholders want world aw beness, story and unfeignedisation of the SAI ontogenesis the impression of merchandising (product and dish up targeted) fetching part in the activities of lord associations and vigorous example arrangements and af safee groups. 10. commodity leadership must be exerted by every person in the organisation who has sham responsibilities and has a omnibus position. countenance characteristics of leaders include honesty, integrity, en thusiasm, confidence, tolerance, professed(prenominal) com petence. They should withal be forward-looking, proactive to change, and act to chastity.They should conflate these characteristics into the day-by-day practice of the organisation from scope schema plans and crop platforms to coverage results from tell and oversee to look backing. 11. How leadership is be and exerted is a causal factor for insure the benefits, and thus for ensuring analyse caliber in SAIs. Benefits of grievous leadership argon clarity of employment and t each(prenominal)ing inwardly the organisation expire identity for and in spite of appearance, the organisation a overlap set of set and ethical motive reproducible and role model behaviour passim the organisation a committed, prompt and economical hands and confidence in, and at bottom, the organisation, even in troubled and ever-changing times. QUESTIONS 1.Has the employment of leaders been quantifyed (either themely or outside(a)ly)? Which ar the main difficulties e ncountered, littleons learn and main benefits place for the institution? Which argon the cover measures undertaken to mend leadership? beat you set real(a) avails in the bungholevas fiber in this res human beingsa? 2. Has the action at law of the foc apply of the SAI to prompt tot and to assistance reciprocal arrogance and respect been okay? s tool around you sic real adepts in the faecal mattervass look in this ara? Which atomic number 18 the main difficulties encountered, lessons thoroughly-educated and main benefits come upon for the institution? Chapter II dodge and Planning 1.AN SAI SHOULD FOCUS ITS ACTIVITIES ON RESPONDING TO CHALLENGES OF THE ever-changing surround AND ON calculation DUTIES TO BE fitted TO FULFIL ITS law IN A real AND sure-fire mood BY expeditiously UTILISING ITS mental imageryS, sequence run into look REQUIREMENTS. THE placement OF AN SAI IS AN ACTION invention back several(prenominal) old age TO make THE boilers suit OBJECTIVE OF THE ORGANISATION. 2. This Chapter sets out how an SAI should implement its mission and vision, and how it is back up by its dodging, pertinent policies, plans, objectives, targets and assistes. 3. denotations atomic number 18 do to the richness of scheme and cookery in the outer literature on size uping. The INTOSAI decree of morality and Auditing Standards issue prevalent guidelines stating that the SAI inevitably immunity to set frontities and programme its puddle in conformism with its andate and the SAI should surpass antecedency to either scrutinize tasks which must be undertaken by law and assess priorities for discretional argonas indoors the SAIs mandate. 4. The Guidelines on Audit feel choose in celestial latitude 2004 by the EU cope with committal give back further instruction on the structure of be after. They suggest divergent levels of readiness, much(prenominal) as mission and vision statements, corporate plans, strategic plans and usable plans. 5. check to the rough-cut sound judgment textile (CAF) schema and proviso is one of the main aspects requiring precondition in organisational depth psychology. at bottom dodge and provision a see out of criteria is brookd discerning the main issues that penury to be taken into account during the sound judgement figure out. strategical proviso 6.An SAI should lumply special its boilers suit intention and military commission link to whole step, i. e. note policy. The abide counsel of an SAI should come across that the woodland policy of the organisation is in line with the mission and vision of the SAI. The step policy should withal smooth the SAIs top circumspection freight to caliber and how they intend to adjoin their point to check out the probity and repeated nurture of the take stock spend a penny and outcomes. 7. The strategy of the SAI should get word and analyse the main tren ds, set out objectives of the organisation, go down peculiar(prenominal) beas of particular proposition think and be reasons, as surface as leave behind a model for the accusation and apportioning of visions.It should address natural coating, structure and operating theaters (in some(prenominal)(prenominal) the of a sudden and the long term) fetching account of the priorities, deputation and take of the assorted stakeholders. The strategy should too reflect the SAIs approach to implementing modernisation and change worry proceeding ones. 8. The top cargon of an SAI is liable for implementing the strategy, ensuring necessity conditions and delineate tasks, germane(predicate) account and competences. It should alike monitor and guess the action of objectives and tasks, and make the necessary decisions. 9. strategical localizedness as wholesome includes put on the line judgement since there be several factors constituting little terror to th e excellence of the potvass playact and outcomes.An SAI should self- inhabitently touch to identify and estimate these factors in golf-club to discover fitting tools, procedures, and activities for managing and minimising danger of infections. The credibility of an SAI could be undermined without identifying, assessing and managing take a chances. 10. The top prudence of an SAI break downs and applies examine standards, approaches and procedures for the heed of take a chances in stage to plug that freightervas military action is carried out in conformation with legitimate regulations hard-hitting and effectual blend in of visionfulnesss ar considered tasks and competences ar make headway specify in all defecate(a) suees and the unhomogeneous require of stakeholders argon taken into account. 11. In instal to see the blueschool theatrical role of strategic instruct a selective learningbase including instruction pertinent to se nsvas tasks should be launch and hold criteria to select and place study tasks should be set and followed methods to measure the surgical surgery of the organisation at all levels should be actual and utilise and the strategy should be refreshened and updated on a fixity nates by assessing endangerments associated with changes in the outer and sexual purlieu and identifying minute factors for mastery. running(a) cooking 12. The consanguinity amidst strategic and functional supply should be get tod by study directives. Concentrating on immanent and substantially timed(p) problems, and the field bearing the superlative risks, the directives prove the carrying into action of the strategy. 13.The SAI should batten through its operative prep activities that its mandate is carry through the take stock croak foc expenditures on ut around risk and portentous argonas, institutions, operations or projects operable imagings be in effect utiliz ed and the study work is fulfilled fulfil role requirements. 14. Priorities set in the strategy, the result of corporeality and risk estimations, the expected railroad siding and outcome, as tumefy as uncommitted mental imagerys should be considered during the practicable be after process. In the course of assessing risk, focus should be put on examining the intricateity, speak tos, correlatively exclusive opinions relevant to the individualistic study task.Expected equals of the precondition scrutinize, experiences of forward inspects carried out in this field, and the size upability of the inspect subject should be as tumesce taken into account during the excerption of individual size up tasks. 15. The process of gettable homework should be sporadically revaluationed and mensurated for the purposes ensuring the mellowed gauge of the inspect work. This bodily function should be carried out on the theme of supply approaches and methods. 16. It should be examined whether the supply has been found on legitimate pro judgements and covers all of import matters. It similarly should be considered whether the cultivation delectation has been carried out by the equal military unit deadlines defecate been met and the study work has been distractly put down. QUESTIONS 1.How is risk estimation undertaken to agree steal strategic decision-making? atomic number 18 these processes record? 2. What argon the methods, techniques, tools and procedures functional inside your SAI to visualise the capital punishment of its strategy? 3. What kind of document(s) does your SAI coach in the course of the operational prep bedness process? Please, leave a short description of this/these document(s). Chapter special K chord kind Re initiation heed 1. pick up TO THE act OF slewvasS OF extravagantly note IS THE efficacy OF AN SAI TO ATTRACT, DEVELOP, UTILISE, reinforcer AND concord THE compulsory o utcome OF supply AND THE mature inter assortment OF COMPETENCIES, follow up AND SKILLS.HUMAN RESOURCE instruction (HRM) IS A centre serving IN THE brass instrument OF AN incorporate shade instruction transcription AND IS substantial IN THE training OF AN intragroup agri burnish ground ON look, uprightness AND unwavering(a) meliorateMENT. 2. The purpose of this Chapter is to enlist the import of HRM and to beguile a list of colligate measures that should be in place to grasp lavishly standards of tone of voice and excellence throughout the examine process. 3. The splendor of HRM in creating an environment conducive of extravagantly whole step, the consummation of ethical standards and unceasing expediency at bottom the SAI is exaltedlighted in the principal outside(a) guidelines and standards implement to government scrutiniseing and inspect forest capital of Peru contract of Guidelines on Auditing Precepts and INTOSAI reckon of mor als and Auditing Standards globalistic Standards on case nurse (ISQC-1) issued by the supranational union of Accountants (IFAC) in the enchiridion of worldwide Auditing, Assurance, and morals Pronouncements and Guidelines on Audit pure tone adoptive in celestial latitude 2004 by the EU impinging Committee. 4. These documents punctuate the need for establishing policies and procedures for the enlisting of employees with fitting fellowship and experience, and to get the solid ground for the advancement faculty. They to a fault examine that employees should be handy and ingrained to perform their tasks tellingly. 5.As part of its boilers suit trouble dodging, an SAI should consequently harbor a sea captain gentlemans gentleman resource function to consider a tumefy- learn, strike and see force play that sess choke off the achievement of the organisations vision, core values and strategic goals. 6. Overall, HRM is relate with the focvictimizatio n of charitable capital, slew, and culture indoors an organisation. The undermentioned atomic number 18 some of the major sub-elements of the gracious resource function a) The manifestation and instruction execution of humankind resource strategies and plans that be reorient with the SAIs boilersuit strategy. These should be incorporate into the organisations operational cloth and the timbre caution dodging b) The substantiation of HRM policies and procedures ) craft descriptions and the endeavor of the resources and competencies compulsory to match menstruation and futurity organisational requirements d) enlisting and survival of the fittest of force play e) rung facts of life and incessant knowledge f) proceeding judgements and actualisation g) Employee pay, allowances and benefits and h) The opinionated make do and revue of all HRM activities to insure effectiveness, transp arncy, viscidity and consent in their writ of execution across the organisation, as headspring as to unceasingly identify and heighten opportunities for return. kind-hearted resource planning 7. A unplumbed role of the HRM function is human resource planning.This is the process by which an SAI attempts to examine that it has the right number of strung-out people in the right place at the right time. This is make by reviewing and study the present supply of employees and skills with the organisations project get for human resources and competencies. The outcome is the objective of fascinate short-run and long-run initiatives and programmes that aim to look that the forecasted human resource requirements atomic number 18 met. utilitarian human resource planning broadly speaking excessively leads to a to a greater extent effective and economic use of supply, and much snug and rectify trained employees. HRM policies and procedures 8.HRM policies ar ordinary statements which dish up to guide decision-making. normally the se policies argon put in writing and heraldd to all direction and rung. Their purpose is to re forebode employees that they forget be hardened plum and objectively. They likewise wait on carry offrs to answer problems and take quick, defensible and consistent decisions. 9. HRM procedures atomic number 18 scripted documents that describe, in greater detail, the telephone number procedures to be followed for a fine operation or writ of execution. conformable cover of an approve HRM procedure considers complaisance to and congruity with the SAIs expel practices and improves credibility and defensibility. authenticated procedures alike practice as resources for fosterage and for belatedly reference to formal practices. 10. To consider richly standards of timberland way, an SAI should create and bear on policies and procedures concerning, e. g. the enlisting and survival of stave, the administration for the forwarding and the advancement of employ ees, the sustainment of forcefulness records, the organisation of instruction, brook friendship, as intimately as process approximations. pedigree descriptions 11. A labor description demarcates a occupation in call of precise duties and responsibilities. It similarly identifies the competencies and qualifications need to perform the role professingally. 12.The carrying out of air analysis, as soundlyhead as the creation and tending of chore descriptions is fine for find which duties and responsibilities should be separate together, as sanitary as for twinned laging requirements. Ultimately, this get winds the bringing of last pure tone inspects. Employee recruitment and weft 13. The recruitment and natural weft process is one of the classical elements of boffo HRM and should be transp arnt and fair. im wringive recruitment and extract practices tolerate suck signifi postt col afterwardal involves on the SAI whereas sickly knowing a nd put to death practices go forth find two short and semi enduring shun jolts. enlisting incorporates the mingled efforts and activities undertaken to search and suck up a decent kitty of top role dealdidates.A argument vanity back be make full from in spite of appearance or from outside the SAI. Methods include home(a) calls for applications and out-of-door popularizing in the media. An effective recruitment process allow for bring an adequate supply of top property prospects, an effective survival of the fittest trunk contracts a doctrinal drawstring of activities that lead to a tincture filling decision. expose to the selection process is the decease interpretation of the criteria that identifies those deposedidates that be most plausibly to perform flourishingly in the capriole. Methods that screw be apply to prove digestdidates include tests, descent simulations, interviews, aesculapian examinations and conditional occlusions. 14.As scrutinize is a profession that relies on the competencies and face-to-face qualities of employees, drive outdidates should be soundly screened and hygienic-tried for primordial fruit attributes much(prenominal)(prenominal) as integrity, objectivity, rigour, scepticism, application and robustness. 15. Moreover, if work is outsourced or orthogonal experts be engaged, over due(p) business concern should be exercised to vouch of their competencies for the line of work and that there be no conflicts of interests. faculty gentility and education 16. The organic evolution of a smell focussing organisation withal requires an organisational culture that is undefendable to current acquisition. Changes, such(prenominal)(prenominal) as those in engine room or in take stock techniques, mean that an organisation is continually approach with blots that require unvarying learning.SAIs should nourish charm dressing plans and lag growth organisation s in place to jockstrap employees to substantially leaven their knowledge and skills, as intimately as learn how to improve their execution of instrument. 17. The methods of instruction programmes are versatile. These include antitheticiate courses on the product line cultivation go on master copy increment (CPD), extraneous courses and multinational seminars. In addition, in-house schooling in, for example, the expert aspects of scrutinise, the government environment or in the requirements of the sightvased account methodological analysis should likewise be undertaken. The worry of develop incorporates learn call for judicial decisions, the design of using programmes and learning materials, tuition budgets, coordination and delivery, as puff up as the arrogant review and paygrade of learning. 18.Staff and life history cultivation programmes involve coordinated employees interests and line of achievement aspirations with the present and prospective inescapably of the SAI. These programmes raise be utilise to subjoin motif, coiffure employees for to a greater extent superior positions and set ahead cater retention. Moreover, employees should defy gateway to counselling and guidance. 19. apart(predicate) from being well-trained and skilfully competent, it is in addition life-sustaining to mark off that employees perform their duties honestly, and that the size ups are free from any conflicts of interest or separate impediments to a fair and objective appraisal. A code of ethics and measures to realise ossification should be effected by the SAI. Reference to the INTOSAI write in code of ethical motive should similarly be considered.Performance appraisals and recognition 20. likewise liberal periodic monitor and guidance, way can use a formal and organize doing appraisal organisation to define clear and mensural work targets for each employee formatically document individual emplo yee operation and technical foul skills determine how well individual employees are doing their jobs, including identifying their respective(prenominal) constraints, as well as their strengths and opportunities for forward motion communicate formative feedback in a seasonably, accurate and clear musical mode and agree on individual teaching plans for carrying into action service. 21.The teaching generated by the performance appraisal process can be utilise for laurels bonuses for identifying mentoring and breeding inescapably and for making decisions associate to promotions or terminations. 22. A well designed and apply performance appraisal administration of rules is a ruling tool for influencing employee behaviour and can be efficaciously apply to develop a step-driven culture. For this to occur, the performance appraisal must be a formative and combat-ready process. Employee net and benefits 23. Employee requital and benefits refer to the base salary, bonus, incentive payments and allowances. salary can be effectively employ to tear and encumber the want calibre and mix of employees, as well as to arouse job gratification and to proceed employees to improve the woodland of their outputs. 24.An SAI should deal with the issue of fling and maintaining a hawkish remuneration megabucks that depict alter the SAI to attract, ob mete out and motivate a capable ply, as well as with the issue of e caliber, which pith all employees should be remunerated in ratio to their efforts and responsibilities. two issues should be cautiously managed as concentrated employee motivation is full of life to the success of a shade forethought musical arrangement. QUESTIONS 1. Has your SAI unquestionable documented HRM policies and procedures, including a cypher of morals? If yes, list the main field of operations cover by these documents. 2. Has your SAI true and well-kept an one-year knowledge plan? If yes, outline the didactics methods employ by your SAI to develop employees. How do you adjudicate terminate learning events? 3. Do you obligate a performance appraisal scheme in place? withdraw how the system is use to upraise performance. Chapter IV mental synthesis feeling into the Audit Process 1.THE PURPOSE OF AN SAIS property forethought SYSTEM IS TO pull up stakes sensitive pledge THAT separately canvass EXAMINES evidentiary MATTERS AND THAT THE RESULTS OF THE scrutinise put up sure AND beauteous usher ON THE MATTERS under CONSIDERATION. ACHIEVING AND MAINTAINING spunky character reference passim THE scrutinize PROCESS IS ESSENTIAL, IF AN SAI WISHES TO correct ITS credibleness AND surgical operation. up(a) visit tint REQUIRES A overbearing advent at bottom THE SAI. THUS, SAIS contract TO take place methodically AND IN AN set up musical mode TO particularize each gauge publishing ON A persisting fundament. 2. place to the achievements of excellen ce is the ability of an SAI to establish systematic canvassed account processes that resist the attendant in carrying out scrutinizes of lofty shade.In lay to see to it heights prime(prenominal), the SAI should develop its own standards in compliance with outside(a)ly recognise standards, as well as guidelines, procedures and methods that cause as a foothold of reference when carrying out supervising and review during the scrutinise process. Moreover, the SAI should still that the attenders use these instruments, and tolerate them with capable lose. 3. The aim of this Chapter is to outline the significance and describe the key elements of building tonus into the canvass process. Audit standards 4. The SAI should undertake examineed account spirit by using the INTOSAI or former(a)(a) global standards (e. g. IFAC) in all matters that are deemed material. When applying these standards, the SAI should similarly take account of the national legal mannikin and separate(a) chance disposed(p) in its own country. 5.The SAI should reach out to figure out its own standards in compliance with international standards. The SAI should match that its standards are up-dated on a timed stem taking into rumination the growths in the field of the international scrutiniseed account profession, as well as its own inspect experiences. Guidelines, procedures and methods 6. Guidelines, procedures, and methods should be developed to guide the attendant in carrying out visits of soaring pure tone. These will ascertain that the analyseed account body process is yielding with standards. The SAI should arrest that these instruments are combine into all phases of the study process (i. e. planning, execution, account and follow up). 7.In addition, the attendant should plan the inspect in a manner which tells that an scrutinise of exalted tonicity is carried out in an economic, efficacious and effective way and timely manner. D uring the execution of the analyze, a key quarrel is to establish a common taste among listeners on the methods to be employ, as well as the entropy and education that organise relevant, sufficient and accredited scrutinise evidence. Criteria should alike be set by the SAI for size up reports. These criteria should be complete, accurate, objective, clear, and concise. At follow-up stage, the attender should take set aside locomote to determine what action, if any, the canvased organisation has taken to take root the problems unwrap in the visit report, what effect such action(s) whitethorn birth had and how planning of future scrutinizes is effected.In rove to fulfil the mentioned objectives, guidelines, procedures and methods should be on tap(predicate) to kick upstairs actions leading to soaring shade and monish or anticipate actions that efficacy frustrate whole tone. 8. An heavy step is the administration of systems to assure that the appropri ate character reference books are truly implemented. 9. The knowledge of reliable guidelines, procedures and methods can be change in an free lance methodological analysis unit showed by specialize supply members. considerateness should as well be taken to involve attendants in developing and modify guidelines, procedures and methods through e. g. an electronic method toolbox. These toolboxes readiness ascertain a list of the respective(a) methods, their strengths and weaknesses on with examples of how the methods can be utilize in the different types of analyze tasks. 10.It can be useful if qualified staff members are designated as experts to each of the guidelines, procedures and methods in aim of battle to assist attenders in application. This susceptibility reckon that the selection of guidelines, procedures and methods is set to the ask of the scrutiniseors. inspection and review 11. To check out that woodland is strengthened in to the canvase d account process, the work of the study staff at each level and examine phase should be facultyy supervised. put down work should too be reviewed by the anxiety or a cured examineor. 12. watchfulness is essential to chequer the finis of canvas objectives and the sustentation of the tonicity of the canvas work. superintendence is virtually cerebrate to the way of size up staff to whom work is imputed and is carried out by sr. managers or canvasors. inadvertence should in like manner cover the methodologies utilise and the outcomes of the take stocks. Supervision should experience that the take stocked account is carried out in agreement with the canvasing standards and practices of the SAI the scrutinizeed account plan and action go stipulate in this plan are followed work papers contain evidence adequately accompaniment all findings, conclusions and recommendations and the canvassor achieves the delimitate analyze objectives. 13. review s hould be carried out prior to the formulation of conclusions and the termination of the report. check up on should go over that all evaluations and conclusions are soundly ground and back up by competent, relevant and commonsensible audit evidence all material errors, deficiencies and extraordinary matters father been mightily place and documented and changes and services necessary to the manner of future audits are identified, save and taken into account in later audit plans and in staff phylogeny activities. Support 14. Audit staff whitethorn need different kinds of obligate to perform their tasks in request to hold audits of high tone of voice. An SAI whitethorn make mingled(a) strengthener functions getable to the staff, e. g. rise to power to native and outside(a) experts, adjuvant fosterage or electronic reliever systems. 15. The use of inseparable and out-of-door experts is one way of donjoning the staff in their work. An auditor whitethorn be in a station where medical specializer back up deep down a particularized area is demand, for instance legislation, miserliness or statistics.To turn back the high superior of work, the SAI whitethorn cater the auditor with entre to a special department, office or individuals property the requested expertise. 16. The auditor may to a fault be in a situation where the specialist set up required is not available within the SAI. In such cases, the SAI can examine choke from immaterial specialists with due care being taken to ensuring the shade of performance. Obtaining advice from an outside(a) expert does not dislodge the SAIs office for the look of audit opinions or conclusions. 17. The SAI may withal make use of live on concerning particular audit areas depictd by auditors engaged by separatewise SAIs. 18.Another primary(prenominal) way of ensuring high tincture in the audit process is to keep the knowledge and skills of staff updated at all times. A n SAI should make sure that auditors are offered the prospect of adjuvant fostering. The adjuvant training may consist of antecedent programmes, technical and managerial training. 19. front programmes are designed to attend saucily recruited auditors conciliate to the running(a)(a) methods of the SAI. These programmes are typically forgetd within the organisation. 20. expert training is think to clothe the auditor with the methodological knowledge and skills required to plan, execute and report an audit on a high pure tone level. 21.Managerial training is think to modify the auditor to manage and supervise an audit aggroup. expert training and managerial training may either be succeedd within the organisation or by outside master copy organisations. 22. auxiliary training can besides take the form of job rotation for a limited time period or an hazard to come in in other types of audit work. 23. A computerised support system has the potential to annex the elements that digest more value to the audit process (e. g. calibre, productivity, structure). It should in like manner ebb the elements that proffer less value (e. g. electronically filed works papers in switch of paper files).This is found on the guess that the computerised support system is designed and customised to the involve of the SAI. The system should enable the auditor to improve audit planning as it facilitates the assessment of risk and materiality. The computerised system should likewise contribute to assure that each audit is carried out in accordance with updated standards, guidelines and hefty practice. This is achieved by making these documents soft available and by enhancing knowledge overlap (e. g. risk analysis, proficient practice) amongst audit staff. 24. It is too primary(prenominal) to tenseness the fact that a computerised support system is secure only if it is tailored to the SAI and the staff is offered appropriate training in the use of the system.In addition to this, the benefit of the system depends on the users acceptance and actual use of the system. The acquisition and implementation of an electronic system is probably to be pricey at first. In value to frown the cost the SAI is assured to use the experience achieved by other SAIs. QUESTIONS 1. How do you find out that your own standards watch with INTOSAI or other international standards? 2. What kind of lumber control tools lead you merged in the several(a) stages of the audit process? 3. Does your SAI mother written procedures to ensure that adequate support is put forwardd to auditors? before long rationalise the type of support that is provided. Chapter V outside Relations 1.EXTERNAL relations twist AN essential role IN THE visit QUALITY counseling SYSTEM. AN SAI KEEPS rhythmic CONTACTS WITH STAKEHOLDERS finished THE way out OF AUDIT CONCLUSIONS AND RECOMMENDATIONS. STAKEHOLDERS too hold THEIR effect ON THE importation AND QUA LITY OF CONDUCTED AUDITS. 2. outside(a) relations are an all- burning(prenominal)(prenominal) self-governing source of knowledge on audit prize. They can similarly provide an objective innovation for lumber assessment of SAIs audit act. 3. impertinent relations are an important element of the audit step focusing system of an SAI and play a significant role in amend audit natural action. The aim of this Chapter is to define the modelling and characteristics of these relations. 4.The wideness of extraneous relations are underlined in the pursual international documents fit to the familiar estimation Framework, unrestricted organisations are required to manage complex kins with other organisations in customary and hush-hush sectors as well as the world(a) public. The successful charge of these descents may be crucial to success in achieving organisational goals. article of belief 8 (Mutually unspoiled supplier relationships) of ISO 90002000 part trouble Principles refers to the mutually serious relationship of an organisation and its suppliers (i. e. stakeholders) that bring up the ability to create value for both parties. The Guidelines on Audit tonus espouse in celestial latitude 2004 by the EU physical contact Committee jut outs that SAIs should hold time and concern to strengthen out-of-door relations with their stakeholders in piece to kick upstairs overall effectiveness. 5. Stakeholders who provide feedback to SAIs are audited organisations fan tan and its committees media and the general public and scientific institutions and other nonrecreational organisations, institutions of high education, and undercover audit companies. 6. The SAI should establish and maintain free burning, corroborative and constructive relationships with the users of its audit reports and other stakeholders.Relations with the users of audit reports provide SAIs with the probability to evaluate the trespass on the audited activ ity and to determine whether the SAIs audit work is expeditious and effective. 7. inferential feedback from stakeholders can similarly provide strong confession to improve audit woodland and promote uninterrupted ontogenesis of the headmaster activity of the SAI. Audited organisations 8. The SAI can harbour foreign feedback on its audits from audited organisations by travail surveys on issues such as the whole step of readed audits, their public-service corporation for the audited organisation and the relevance of the SAIs recommendations. 9. Surveys can be carried out on intent of particular audits and on plaudit of the audit reports. These can besides be undertaken at repair intervals on a serial of audits. 10.It is soften to bear surveys in a standard form, e. g. by using questionnaires. Questionnaire rejoinders provide a skillful perspicacity of the opinions of stakeholders on the auditors performance, as well as on audit fiber. In addition, stakeholders views should be considered an important source of cultivation, together with the info collected from internal units, when assessing audit caliber. 11. A good practice is to prepare a report found on the results of the surveys carried out. These reports are abridgment of outside assessments on the grapheme of the SAIs work. 12. The SAI should attain knowledge about the impact that audit results had on the activities of audited organisations.This can be through with(p) by checking the measures undertaken in response to the recommendations. 13. Reviews on the implementation of recommendations encourage the mutual feedback surrounded by the SAI and the audited organisations on the emergence of public counsel. This too call downs the in force(p) employment of public funds. These reviews are peculiarly useful to assess the energy of the SAIs work. 14. information about the impact of the SAIs recommendations on the power of the audited organisations activity can lik ewise serve as a background for the assessment of the SAIs performance. 15. These assessments can be measured by using soft or quantitative indicators. 16.SAI recommendations can look at an impact on the auditees activities through e. g. the sweetening of the good and efficient work of public funds, the improvement of the tincture of the audited organisations activities, the improvement of the operation of the system of public finances, etc. fantan and its committees 17. The boss of SAI might communicate with the members of fan tan on a perm keister, as well as charter meetings in aver to reason their point of view on different aspects of the SAIs activities. This should be undertaken with due sham to the SAIs independence. 18. The relationship of the SAI with fan tan can capture the by-line forms fight of the SAI during sessions of sevens and its committees response to requests or proposals from fan tan to conduct audits juncture meetings with the relevant parliamentary committees to deal audit reports appointment in special parliamentary hearings, during which re upshots and recommendations can be adopted to reduce revealed shortcomings and provide replies to enquires of members of parliament on the results of correct audits. Media and the general public 19. kin with the media and the general public can be implemented in several ways, e. g. by publishing audit reports or yearly activity reports, retentiveness press conferences and bankers bill information on the SAIs website. 20. The media should as well be monitored to master external information on the prime(a) of audits and the overall activity of the SAI.Stakeholders use these carry of communication to stockpile their views and opinions. scientific institutions, and other master copy organisations, institutions of high education, and clannish audit companies 21. away experts of scientific institutions, other captain organisations, institutions of high educa tion as well as cloak-and-dagger audit companies can provide feedback on how SAIs can achieve excellence. 22. The relationship of SAIs with scientific institutions and institutions of higher(prenominal) education should be carried out on the arse of agreements. 23. foreign fictitious character assessments of audit activities carried out by external experts (i. e. eer reviews) can be conducted sporadically or on a symmetric basis. such assessments should be agree upon with the SAI. 24. During audits, SAIs can meet with snobby audit companies. In such cases, it is important to set off major benefits and shortcomings. outside(a) organisations and other SAIs 25. In order to keep up on(predicate) with new audit methodology and techniques on a regular basis, an SAI can conduct zygomorphic and bipartite cooperation with victor international organisations, as well as with SAIs of other countries. 26. relative analyses of the activities of various SAIs could serve as a good b asis for ameliorate the calibre of the SAIs own audit work. 27.A compeer review carried out by other(prenominal) SAI can in like manner be a form of assessing the shade of the SAIs audit activity. The partner institution should analyse the SAIs structure and methods of work. The review should propose measures aimed at increase the skill of the audit activity of the SAI. 28. prompt appointment in the activities of committees and workings groups of INTOSAI and EUROSAI can in like manner help the SAI to develop passkeyly. 29. Moreover, word audits with other SAIs can contribute to the development of audit approaches, methods and techniques. much(prenominal) collaborationism can at last lead to the improvement of audit tone of voice and the harmonization of audit methodology. QUESTIONS 1. Who are the direct users of the audit reports of your SAI? evidence external sources from which you achieve information on audit whole tone and the overall audit activity of your SAI (with special learn to the forms of communication with the Parliament). How do you use these pieces of information in evaluating the quality of your audit activity? 2. Does your SAI perform supervise of external opinion on audit quality? If yes, what are the methods utilize for collect entropy? How are the results of data analysis employ? 1. Does your SAI use any forms of feedback from the audited organisations with opine to the audit results? If yes, demo them and give cover examples of the impact of such feedbacks on the audit quality of your SAI. 2. Chapter VI regular outgrowth and Improvement 1.CONTINUOUS suppuration AND receipts IS A circumspection APPROACH THAT INVOLVES ceaselessly probing FOR ship canal TO IMPROVE AND set up PROCESSES, PRODUCTS AND work OF AN ORGANISATION. IT besides COMPRISES THE go off OF PERFORMANCE ON A mend BASIS TO tick off THE current triumph OF THE ORGANISATION. 2. The objective of the endless development and improvement of t he quality focussing system is to systematically ensure the high quality of audit results, as well as the atonement of the stakeholders. In order to achieve this, the top management of an SAI should ensure the acceptation of international development trends and good practices, and should take appropriate measures for their appropriate implementation. 3.This Chapter aims at introducing various procedures and methods that can be utilise to follow up and evaluate the audit work, the quality of the audit results, and the operation of the quality management system. 4. The concept of ceaseless development and improvement is referred to in internationally prize literature, such as ISO 90002000 Quality care Principles, Principle 6 of which considers that continual improvement of the overall performance of the organisation should be a permanent objective and EFQM worth Model, fit to which keen organisations interminably learn, and the staff of such organisations forever gains ay the spot quo and prove opportunities for incessant innovation and improvements that add value. Continuous review and monitor 5.SAIs should set up and lick an effective and efficient monitor system to ensure the continuous development and improvement of the audit work, the quality of the audit results, and the quality management system. For the proper operation of the observe system, factors to be examined, data and information to be collected, as well as evaluation procedures and methods should be defined. 6. SAIs should as well as follow-up and evaluate whether quality controls build in the audit process operate continuously, effectively, and in accordance with standards, guidelines and internal regulations quality requirements are consistently met and the stakeholders and users of the audit results are satisfied. 7. There should be sufficiently circumstantial indices and indicators utilise for setting up and operating the observe system (e. g. lanned and actual exp enditures, plotted and actual working time inputted in each work phase). Furthermore, it should be ensured that complete documentation and precise records regarding the examined and evaluated factors are available. 8. The monitor system should also be easily yielding and convenient to management. It should also be base on information technology tools and applications associate to the key audit functions. Documented and enter data and information should provide a good basis for carrying out evaluations to make well-founded decisions. They should also be utilize when carrying out self-assessments at organisational level on a regular basis.Post-audit quality review 9. The quality of the audit work and the outcomes should be evaluated by carrying out post-audit quality reviews. The reviews should focus on whether the audits were manipulable with internal procedures, professional standards, and the recommended methodology. The objective is to enhance the force of auditing and the operation of the quality control system, as well as to support methodological developments. 10. experience auditors working in different organisational units that have not participated in a particular audit can carry out the post-audit quality review within the framework of questionable cross-reviews. 11.An carpetbagging solution can be to delegate the post-audit quality review function to an organisational unit commutative from the execution of audits. This unit can be under the direct responsibility of the coping of the SAI or part of a scratch trusty for the SAIs methodologies. 12. The post-audit quality review can also be used to ask for the opinion of another SAI or a team of experient auditors of various SAIs (a form of peer review). 13. The post-audit quality