The research team carried out a wide search of the best practices for audit quality management systems in SAIs, the private sector and the publications of professional institutes.
Based on the search, the team identified policies, practices and guidance relating to the following broad management processes that are present in SAIs:
These policies, practices and guidance are contained in the six chapters which constitute these guidelines. Compliance with the guidelines would provide reasonable assurance that the SAI conducts its audits in a manner which ensures high quality and meets stakeholders’ expectations.
The guidelines have been designed for ensuring compliance with auditing standards, in particular the INTOSAI auditing standards, applicable legislative requirements and the office policies of the ASOSAI members. The guidelines however, do not override the legislative requirements and the polices of the ASOSAI members.
Good practices that can be suitably adopted by the ASOSAI member countries keeping in view the existing laws/conventions in the SAIs and the specific environment in which the SAIs function appear as text against a shaded background.
The guidelines describe the conceptual underpinnings of SAI audit methodologies and refer to various audit tools and guidance that exist. While the guidelines highlight the best practices on audit quality in various SAIs in a comprehensive manner, they do not include a complete description of auditing principles and audit processes and are by no means an exhaustive document on audit quality. They are an evolving document, which will need to be continuously upgraded in line with the environment and technological changes and as audit methodologies and practices and other management processes which help audit and the audit institutions develop.