SAI Fighting Corruption: IDI Learning Management System hosting Quality Assurance Review of Cooperative Audit
Following the Performance Audit of Institutional Frameworks for fighting corruption they completed in 2018 under their participation in the SAIs Fighting Corruption Initiative, from 08 to 27 June 2020 a group of 9 SAIs from INTOSAI English-speaking regions are undergoing an online independent quality assurance review. The Quality Assurance Review, which is the last stage provided by the IDI Cooperative Audit Model, aims to determine whether quality control policies and procedures have been appropriately applied so that the individual engagements performed by the participating SAIs were planned, conducted and reported in accordance with the ISSAIs and good professional practices.
During 3 weeks, a team of 3 IDI Independent Quality Assurance Reviewers will interact with the respective SAIs Audit teams, using the various IDI Learning Management System features, in order to assess the controls in place at the different stages of the performed engagements, and based on the IDI QA Methodology and the audit documentation received from SAIs. Reviewed SAIs are from Albania, Cayman Islands, China, Jamaica, Liberia, Nepal, Sierra Leone and Zambia.
The Quality Reviewers are from the Royal Audit Authority of Bhutan and from the Office of the Auditor General of Norway (OAGN). Quality Review reports are expected to be submitted to the respective SAIs by early September 2020, and will include recommendations for corrective actions to improve the SAIs quality control procedures and practices.
|For further information about the SAIs Fighting Corruption Programme, please see the webpage here.|