Tag: Pakistan

It is commonly held wisdom that every staff member in a Supreme Audit Institution (SAI) is responsible for audit quality, and that SAIs should ensure quality at every stage of the audit process through standard operating procedures. This is certainly true, especially for routine audits. However, in the case of audits that are complex…

Corruption, the abuse of public authority or trust for private benefit—as defined by the International Organization of Supreme Audit Institutions (INTOSAI)—comes in various forms and behaviors. Corruption hinders national development; damages public service performance, reputation and credibility; compromises service delivery; and causes hardship to citizens. SAIs are vital to the fight against corruption by…

Performance audits are often long and complex, and the public a diverse audience who want to know if administrators are making good use of public resources in a broad range of critical areas. These factors make producing readable reports a challenging task. However, by keeping the final product in mind and following guidelines, SAIs can…

Controlling and assuring quality can be challenging, particularly in environments where resources are limited, since quality involves systems and processes aimed at ensuring SAIs issue reports that are appropriate and in accordance with applicable laws and regulations. Creating a central, dedicated quality office is essential—it allows a SAI to focus on…