INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

The System of Audit Quality Management (SoAQM)

A Playbook for Supreme Audit Institutions - Final Version Released

We are pleased to announce the publication of the final version of the System of Audit Quality Management (SoAQM) Playbook—a key resource designed to support Supreme Audit Institutions (SAIs) in establishing robust audit quality management systems aligned with ISSAI 140 (Revised): Quality Management for SAIs.

This milestone reflects a collaborative effort across the SAI community. We extend our sincere thanks to all respondents who provided insightful comments on the exposure draft. Your contributions have significantly enhanced the clarity, relevance, and overall quality of the playbook. The comments matrix is available at this link.

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The SoAQM Playbook serves as a practical guide for SAIs to implement a quality management system that promotes consistency, accountability, and continuous improvement in audit practices. By aligning with ISSAI 140 (Revised), the playbook helps ensure that audit work remains credible, effective, and sustainable over time.

We invite SAIs and stakeholders to explore the playbook and adapt different options, guidance and tools into their system of audit quality management.

Stay tuned! The SoAQM Playbook will soon be available in Arabic, French and Spanish.