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 contributes to the fulfillment of their mandate and enhance their overall performance.
>>> full letter
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