The former EUROSAI Monitoring Committee for setting up and operating the electronic data base on good practices on audit quality (led by the SAI of Hungary1 between 2011-2017) successfully completed its mandate, the database has been set up on SAO’s website and updated regularly. The last update took place in 2019. The State Audit Office of Hungary (SAO) has decided to go into more details concerning the issue of quality management, and in the framework of a project group wishes to conduct electronic surveys regarding four areas2, covering the topics of the ISSAI 40 standard:
• GOVERNANCE – how the organisation and its work is organised and managed,
• AUDIT MATTERS – how the organisation undertakes its audit work,
• HUMAN RESOURCES – how the organisation manages its main resource,
• COMMUNICATION – how the organisation establishes and manages internal and external communication.
The objective of the Project Group is to collect first-hand, up-to-date and comparable information on quality management and publish the results of the surveys in the form of summary booklets made available for the EUROSAI Community, thus sharing the knowledge and experience gained.
ToR EUROSAI Project Group on “Quality management”
The State Audit Office of Hungary (SAO) has been committed to quality management for years, as it believes that quality management and performance measurement are closely linked at SAIs and the quality management system certifies performance and guarantees adequate operation. For this reason, the SA...