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)