INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

Quality Assurance of cooperative audits

Quality Assurance of cooperative audits

According to IDI support model for cooperative audits, the last phase is an independent quality assurance to verify if the audits were conducted in accordance with the ISSAIs. In OLACEFS, IDI supported 10 SAIs in conducting a cooperative performance audit on the theme ´Fighting against poverty´. Each SAI was allowed to choose a topic under the broader theme. Nine SAIs completed the audit, issued the reports and, as per the commitment signed at the beginning of the programme, the team leaders attended a meeting with reviewers to have the report quality assured.


The quality assurance meeting was held in Montevideo, Uruguay, from 12 to 21 October. Three experienced performance auditors that had not participate in the cooperative audits were invited to do the quality assurance. They read the reports, went through the working papers, discussed with the team leaders presented in the meeting and filled a QA tool developed by IDI. The work was supervised by Ms. Maria Lucia Lima, IDI Manager Capacity Development.