Letter from the Chair of INTOSAI

April 2024

The Importance of ISSAI 140 for Quality Management in Government Audits

To guarantee the trust, credibility, and effectiveness of Supreme Audit Institutions (SAIs), it is crucial to ensure the quality of the audits they conduct. In this particular context, the concept of quality refers to the degree of compliance of the audits and reports issued by the audit institutions with the professional standards and applicable legal regulatory requirements. This compliance…

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