2018-10-17 18:58:00 | Author: Dr. Czinder Enikő
The representative of the State Audit Office of Hungary (SAO) presented at the EUROSAI Audit Methodology Meeting, which will be organized in Warsaw on 16-18 October 2018. The conference focused on quality assurance and audit planning. Enikő Czinder, the Head of Department Quality Management and Monitoring presented the subject of audit planning and the related risk analysis through the comprehensive quality management system established at the SAO, emphasizing the diverse nature of related quality assurance elements.
The European Organisation of Supreme Audit Institutions (EUROSAI) is a regional organisation of the International Organisation of Supreme Audit Institutions (INTOSAI). The Supreme Audit Institution (SAI) of Poland and Sweden are tasked with the coordination of strategic goals connected to capacity development of the EUROSAI regarding the period 2017-2023. The EUROSAI Audit Methodology Meeting organised on 16-18 October 2018 is one of the stages to fulfil this task. About the thematic areas of the conference you can read here.
Enikő Czinder described the main characteristics of the quality management system of the SAO, and its special feature called phasing. She said: it is important to point out that this model was the answer given by the SAO to the modified legislative environment in 2011. With the amendment of the Act on the SAO, the time of audits without consequences was over. This means that audited entities are obliged to produce an action plan in connection with the findings of the SAO, and these actions are checked by the SAO in the frames of so-called follow-up audits.
The modified mandate required an objective and an unbiased solution that ensures even greater independence from the audited entities. The answer to the this modified mandate was the phasing, through the specification of the division of work and the orientation of the process, and with the stronger enforcement of the principle of process management. The SAO transformed the whole process of its audits in 2012, which has been continuously improved since then, its last valid form was approved in early 2018. The point is that the SAO changed from the earlier quality assurance to quality management, so instead of the previ-ous quality assurance elements, the process of quality management was given higher priority. Therefore the whole audit process was divided into 7 well-separated phases.
The representative of the SAO at the end of her presentation highlighted the Good Practices Database, which can be find on the website of the SAOs and which collects the good practises of the EUROSAI members from the area of quality management. The Good Practices Database is an usefull tool for the knowledge sharing between SAIs, nowadays consists of more than 40 pieces of good practices from nearly 15 countries.
Department of Quality Management and Monitoring