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Riksrevisionen The Swedish National Audit Office

Riksrevisionen The Swedish National Audit Office. Quality Assurance Model. A new agency under Parliament. Launch 1 July 2003 Independent agency responsible for examining all government operations Two previous audit agencies closed. Managed by three Auditors General.

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Riksrevisionen The Swedish National Audit Office

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  1. RiksrevisionenThe Swedish National Audit Office Quality Assurance Model

  2. A new agency under Parliament • Launch 1 July 2003 • Independent agency responsible for examining all government operations • Two previous audit agencies closed

  3. Managed by three Auditors General • The three Auditors General decide jointly on the focus of activities, as reflected in the audit plan • Each Auditor General decides in his/hers area of responsibility, what to audit and which conclusions to draw from the audit

  4. Objectives – quality assurance model • Cover the audit process • Integrated part of the audit • Basis for learning and improvement • Support the audit teams

  5. Basic principles • Head of Department - overall responsibility for quality assurance • Quality reviewers - second opinion to HD

  6. Head of Department Linguist Milestones Pre-study Half-way review First draft Draft to auditee Language control Independent quality reviewers

  7. Quality Assurance Board • Auditors but no HD • Fourteen persons appointed by HD • Instruction decided by AG • Guidelines for review based upon AG:s criteria for performance audits • Regular meetings • Reports general experiences to HD • Supports Quality Division

  8. Quality Reviewers • Work in pairs • Meetings with audit team and HD • Present a written opinion at each milestone • Report to HD

  9. Pre-study: Main focus • Audit Problem • Audit Criteria • Audit Questions • Methods • Government responsibility • Timing

  10. ”Half way rewiew”: Main focus • Need of changes in methods • Problems which may have occured • Preliminary conclusions • Structure of the report (synopsis)

  11. Draft to auditee: Main focus • Problem outlined • Presentation of methods • Relevance of Audit Criteria • Answers to Audit Questions • Conclusions and recommendations • Overall readability

  12. Experiences from the Quality Divisions point of view (+) • The model appreciated by reviewers and audit teams (fruitful discussions, mutual learning) • Good insight in audit work from QAB written opinions, reports and meetings. • Helps Quality Division to identify shortcomings in process and audit reports.

  13. Experiences from the Quality Divisions point of view (-) • Unclear division in responsibility for quality in audit work between HD and quality reviewers. • The model is not always complied to (premature material to reviewers etc.)

  14. What does it cost? • Quality assurance twoo weeks/project: (80 hours) • A standard project: 2300 hours (pre-study+main study) • Quality assurance: 3,5% • In monetary terms: Quality assurance 9500 Euros out of 270 000.

  15. Do we get reports with higher quality? • The quality reviewers detect mistakes and shortcomings which are rectified • The quality model in itself highlights quality issues

  16. Good practises • Quality control during the process with special emphasis on the initial phase (doing right from the beginning) • Not only control, but also support • The element of ”peer-review”

  17. Post Audit Quality Assurance • External review of performance audit reports • Following up impact of reports • QAB follow-up report twice a year • External evaluation of quality assurance system • Quality and Methods Division current monitoring of quality in reports

  18. External review of performance audit reports • Review made by Scientific Advisory Council • Review based on criteria set by RiR • Individual member choses which reports to review • Discussion at meetings three or four times a year

  19. Following up impact of reports • Done by Information Division • What has the Government done? • Politicians view • Riksrevisionen in the media

  20. QAB follow-up report • General experiences of quality assurance • Functionality of the quality model • The audit process • Quality of reports

  21. External evaluation of quality assurance model • Evaluation decided by AGs when the model was decided. At the moment evaluators are procured

  22. Quality and Methods Division monitoring of quality in reports • Basis for: • - improvement of quality model • - training for performance auditors • - seminars on methods and quality

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