Assists a SAI to improve the levels in the following areas within Domain 4: Audit methodology and standards

• Using an electronic audit management system (Question 130)
• Developing and implementing appropriate systems for engagement quality management reviews for reports on all types of audits (Question 126)
• Ensuring the quality assurance system for all types of audits clearly defines the roles and responsibilities of all team members, team leaders, audit managers, and engagement partners – as well as engagement quality management reviewers, where applicable (Question 124)
• Ensuring a customised performance audit manual to suit the SAI’s specific country requirements (Question 123)
• Ensuring a customised compliance audit manual to suit the SAI’s specific country requirements (Question 120)
• Ensuring a customised financial audit manual to suit the SAI’s specific country requirements (Question 119)

Ensuring an overall annual audit plan covering how it will address financial audit backlogs (Question 111)