{"id":19235,"date":"2019-07-30T08:00:37","date_gmt":"2019-07-30T12:00:37","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/independent-reviews-vital-to-quality-credibility\/"},"modified":"2023-05-19T17:36:46","modified_gmt":"2023-05-19T21:36:46","slug":"independent-reviews-vital-to-quality-credibility","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/","title":{"rendered":"Unabh\u00e4ngige \u00dcberpr\u00fcfungen entscheidend f\u00fcr Qualit\u00e4t und Glaubw\u00fcrdigkeit"},"content":{"rendered":"\n<p>Doch wie k\u00f6nnen interne und externe Nutzer eines ORKB-Leistungsberichts sicher sein, dass der Bericht glaubw\u00fcrdig ist? Durch unabh\u00e4ngige \u00dcberpr\u00fcfungen.<\/p>\n\n\n\n<p>Unabh\u00e4ngige \u00dcberpr\u00fcfungen (1) helfen sicherzustellen, dass die PMF-Bewertungsindikatoren und -ergebnisse korrekt angewandt werden und auf ausreichenden und angemessenen Nachweisen beruhen; und (2) belegen, dass die Ergebnisse eine Analyse unterst\u00fctzen, die zu g\u00fcltigen Schlussfolgerungen f\u00fchrt.<\/p>\n\n\n\n<p>Die INTOSAI-Entwicklungsinitiative (IDI), die bei der Umsetzung des PMF weltweit federf\u00fchrend ist, kann eine unabh\u00e4ngige \u00dcberpr\u00fcfung der Entw\u00fcrfe von ORKB-Leistungsberichten f\u00fcr ORKB, die k\u00fcrzlich eine PMF-Bewertung abgeschlossen haben, durchf\u00fchren (oder andere PMF-Experten mit der Durchf\u00fchrung beauftragen).<\/p>\n\n\n\n<p>Diese unabh\u00e4ngige \u00dcberpr\u00fcfung, die f\u00fcr die ORKB kostenlos ist, f\u00fchrt zu einem &#8220;Statement of Independent Review&#8221;, das nach Abschluss der \u00dcberpr\u00fcfung ausgestellt wird und auf die Beantwortung folgender Fragen abzielt<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ist der Bericht sachlich richtig?<\/li>\n\n\n\n<li>Wurde die PMF-Methodik der ORKB in Bezug auf das Bewertungsverfahren, die Bewertung der Indikatoren, den Inhalt und die Struktur des Bewertungsberichts beachtet?<\/li>\n\n\n\n<li>Gibt es sachdienliche und ausreichende Nachweise zur Begr\u00fcndung der Bewertung der Kennzahlen?<\/li>\n\n\n\n<li>Bietet der Bewertungsbericht eine aussagekr\u00e4ftige Analyse der Nachweise und ermittelt die Ursachen f\u00fcr die Leistung in den verschiedenen Bereichen und Indikatoren?<\/li>\n\n\n\n<li>Nach Erhebungen des PMF-Teams der IDI werden die meisten Bewertungsergebnisse von den ORKB zur strategischen Planung und zur Ermittlung von M\u00f6glichkeiten zur Verbesserung des Ausbaus von Sachkompetenzen verwendet.<\/li>\n<\/ul>\n\n\n\n<p>Die Bewertungen wurden auch zum Vergleich der Leistung einer ORKB mit den ISSAIs, zum Nachweis des Wertes und des Nutzens der ORKB f\u00fcr die Gesellschaft und als Hilfe bei der Erstellung von Jahresberichten verwendet.<\/p>\n\n\n\n<p>Mit einem genauen Verst\u00e4ndnis der Lage der ORKB ist die ORKB-Leitung besser in der Lage, geeignete und rechtzeitige Ma\u00dfnahmen zur Verbesserung und Aufrechterhaltung der Leistungsf\u00e4higkeit der Organisation zu ergreifen.<\/p>\n\n\n\n<p>Diese Ma\u00dfnahmen k\u00f6nnen nur so gut sein wie die Qualit\u00e4t der vorgelegten Ergebnisse, was eine unabh\u00e4ngige \u00dcberpr\u00fcfung zu einem wichtigen Schritt im PMF-Bewertungsprozess der ORKB macht.<\/p>\n\n\n\n<p>Weitere Informationen \u00fcber die unabh\u00e4ngigen \u00dcberpr\u00fcfungen der PMF-Bewertungen von ORKB durch die IDI finden Sie unter http:\/\/www.idi.no\/en\/idi-cpd\/sai-pmf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quality management is vital to Supreme Audit Institutions (SAIs)\u2014in audit work, as well as performance reports. Over the past few years, we have made great strides in increasing performance reporting efforts through the SAI Performance Measurement Framework (SAI PMF). By incorporating International Standards of Supreme Audit Institutions (ISSAIs)&#8230;<\/p>\n","protected":false},"author":154,"featured_media":6840,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2509,2545],"content-tags":[2260,2170,2233],"country":[],"region":[],"section":[2662],"coauthors":[],"class_list":["post-19235","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-innerhalb-der-intosai","journal-categories-sommer-2019","content-tags-glaubwurdigkeit","content-tags-idi-de","content-tags-qualitatssicherung","section-innerhalb-der-intosai"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Unabh\u00e4ngige \u00dcberpr\u00fcfungen entscheidend f\u00fcr Qualit\u00e4t und Glaubw\u00fcrdigkeit - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Unabh\u00e4ngige \u00dcberpr\u00fcfungen entscheidend f\u00fcr Qualit\u00e4t und Glaubw\u00fcrdigkeit - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"Quality management is vital to Supreme Audit Institutions (SAIs)\u2014in audit work, as well as performance reports. Over the past few years, we have made great strides in increasing performance reporting efforts through the SAI Performance Measurement Framework (SAI PMF). By incorporating International Standards of Supreme Audit Institutions (ISSAIs)...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-19T21:36:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/brighton_headshot-1024x762.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"762\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Brighton Nyanga\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/\",\"url\":\"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/\",\"name\":\"Unabh\u00e4ngige \u00dcberpr\u00fcfungen entscheidend f\u00fcr Qualit\u00e4t und Glaubw\u00fcrdigkeit - INTOSAI Journal\",\"isPartOf\":{\"@id\":\"https:\/\/intosai.nclud.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/brighton_headshot-scaled.jpg\",\"datePublished\":\"2019-07-30T12:00:37+00:00\",\"dateModified\":\"2023-05-19T21:36:46+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/#breadcrumb\"},\"inLanguage\":\"de-DE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de-DE\",\"@id\":\"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/#primaryimage\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/brighton_headshot-scaled.jpg\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/brighton_headshot-scaled.jpg\",\"width\":4592,\"height\":3416},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intosai.nclud.com\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Unabh\u00e4ngige \u00dcberpr\u00fcfungen entscheidend f\u00fcr Qualit\u00e4t und Glaubw\u00fcrdigkeit\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/intosai.nclud.com\/#website\",\"url\":\"https:\/\/intosai.nclud.com\/\",\"name\":\"INTOSAI Journal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/intosai.nclud.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/intosai.nclud.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de-DE\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/intosai.nclud.com\/#organization\",\"name\":\"INTOSAI Journal\",\"url\":\"https:\/\/intosai.nclud.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de-DE\",\"@id\":\"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"width\":736,\"height\":122,\"caption\":\"INTOSAI Journal\"},\"image\":{\"@id\":\"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/intosaijournal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Unabh\u00e4ngige \u00dcberpr\u00fcfungen entscheidend f\u00fcr Qualit\u00e4t und Glaubw\u00fcrdigkeit - INTOSAI Journal","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"de_DE","og_type":"article","og_title":"Unabh\u00e4ngige \u00dcberpr\u00fcfungen entscheidend f\u00fcr Qualit\u00e4t und Glaubw\u00fcrdigkeit - INTOSAI Journal","og_description":"Quality management is vital to Supreme Audit Institutions (SAIs)\u2014in audit work, as well as performance reports. Over the past few years, we have made great strides in increasing performance reporting efforts through the SAI Performance Measurement Framework (SAI PMF). By incorporating International Standards of Supreme Audit Institutions (ISSAIs)...","og_url":"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/","og_site_name":"INTOSAI Journal","article_modified_time":"2023-05-19T21:36:46+00:00","og_image":[{"width":1024,"height":762,"url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/brighton_headshot-1024x762.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"2 minutes","Written by":"Brighton Nyanga"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/","url":"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/","name":"Unabh\u00e4ngige \u00dcberpr\u00fcfungen entscheidend f\u00fcr Qualit\u00e4t und Glaubw\u00fcrdigkeit - INTOSAI Journal","isPartOf":{"@id":"https:\/\/intosai.nclud.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/#primaryimage"},"image":{"@id":"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/#primaryimage"},"thumbnailUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/brighton_headshot-scaled.jpg","datePublished":"2019-07-30T12:00:37+00:00","dateModified":"2023-05-19T21:36:46+00:00","breadcrumb":{"@id":"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/#breadcrumb"},"inLanguage":"de-DE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/"]}]},{"@type":"ImageObject","inLanguage":"de-DE","@id":"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/#primaryimage","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/brighton_headshot-scaled.jpg","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/brighton_headshot-scaled.jpg","width":4592,"height":3416},{"@type":"BreadcrumbList","@id":"https:\/\/intosai.nclud.com\/de\/journal-entry\/independent-reviews-vital-to-quality-credibility\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosai.nclud.com\/de\/"},{"@type":"ListItem","position":2,"name":"Unabh\u00e4ngige \u00dcberpr\u00fcfungen entscheidend f\u00fcr Qualit\u00e4t und Glaubw\u00fcrdigkeit"}]},{"@type":"WebSite","@id":"https:\/\/intosai.nclud.com\/#website","url":"https:\/\/intosai.nclud.com\/","name":"INTOSAI Journal","description":"","publisher":{"@id":"https:\/\/intosai.nclud.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/intosai.nclud.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de-DE"},{"@type":"Organization","@id":"https:\/\/intosai.nclud.com\/#organization","name":"INTOSAI Journal","url":"https:\/\/intosai.nclud.com\/","logo":{"@type":"ImageObject","inLanguage":"de-DE","@id":"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","width":736,"height":122,"caption":"INTOSAI Journal"},"image":{"@id":"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/intosaijournal"]}]}},"_links":{"self":[{"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/journal-entry\/19235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/journal-entry"}],"about":[{"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/types\/journal-entry"}],"author":[{"embeddable":true,"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/users\/154"}],"version-history":[{"count":1,"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/journal-entry\/19235\/revisions"}],"predecessor-version":[{"id":19242,"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/journal-entry\/19235\/revisions\/19242"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/media\/6840"}],"wp:attachment":[{"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/media?parent=19235"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/journal-categories?post=19235"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/content-tags?post=19235"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/country?post=19235"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/region?post=19235"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/section?post=19235"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosai.nclud.com\/de\/wp-json\/wp\/v2\/coauthors?post=19235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}