Following up a roundtable discussion held in Arusha, in 2016, on the audits quality control and its impact on the value and benefits of SAIs, the Working Group recognized:
- the diversity of institutional arrangements related to the implementation of a quality control policy;
- clarified the importance of the tone of the top for not limiting quality control to products but also outcomes;
- highlighted the relevance of the institutional principles guiding the quality management throughout the audit process and support activities, and
- made reference to the SAI Performance Measurement Framework as an adequate reference, although not the only one, for SAIs to verify the quality assurance.
These reflections were the basis for the members to decide drafting a paper on the implementation of quality control in the audit process, which could go beyond the contents addressed in ISSAI 40. This paper is expected to address the level of independence, mandate and position within the institution, and guiding principles of the unit responsible for audit quality assurance.
To this end, a Task Team within the WG was established, after a call among the member SAIs. This Task team members are the SAIs of Austria, China, Iraq, Pakistan, Peru, and the United States of America.
The project’s work plan was discussed during the 2017 WGVBS meeting, held in Mexico City.