Assists a SAI to improve the levels of all the questions within Domain 4: Audit standards and methodology

• Adopting a risk-based audit methodology in the management of all its audits (Question 110)
• Adopting the public financial management reporting framework or a similar tool to ensure comprehensive coverage of its mandate (Question 113)
• Ensuring training programmes of all audit types are based on the SAI’s audit manuals (FAM, CAM, and PAM) (Question 116)
• Ensuring 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 control reviewers, where applicable (Question 124)
• Ensuring quality assurance measures for all audit types clearly specifies the requirements for planning of types of reviews – including nature, scope, and frequency (Question 125)
• Establishing a system to ensure that, at the audit engagement level, its auditors [and any contractors] comply with the following ethical requirements: integrity, independence and objectivity, competence, professional behaviour, confidentiality, and transparency (Question 138)
• Ensuring individual (financial, compliance and performance) audit opinions or conclusions and assurance for each ministry, department and agency audited (Question 141)
• Ensuring support for the preparations of deliberations of audit findings and outcomes (financial, compliance and performance reports) in parliamentary committees, and participates at a management level in meetings, as agreed with PAC or other relevant parliamentary standing committees from time to time (Question 143)