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Audit Quality Control

In order to ensure quality of work and of results the State Audit Office has stipulated a standardized approach to ensuring audit quality control.

Within the procedures for audit quality control the State Audit Office performs following activities:

  • measures for improving the quality which include reviewing the audit working documentation during audit and provision of methodological assistance to auditors;
  • quality control inspections over completed audits. Based on the results of quality control inspections the quality of organisation of audit work is evaluated and best practices are identified.

Quality control over completed audits is performed by a working group which includes representatives of Audit Departments. The working group provides recommendations to the respective audit teams, also on improvements of methodology, as well as it gathers information on examples of best practice. The auditors of the State Audit Office are being informed on results of quality control.

[1] LZA Commission of Terminology