PRINCIPLE 11: Striving for service excellence and quality1

  1. SAIs should set policies and procedures designed to promote an internal culture that recognises that quality is essential in performing all aspects of the SAI’s work.
  2. SAIs’ policies and procedures should require all staff and all parties working on behalf of the SAI to comply with the relevant ethical requirements.
  3. SAIs’ policies and procedures should stipulate that the SAI will only undertake work that it is competent to perform.
  4. SAIs should have sufficient and appropriate resources to perform their work in accordance with relevant standards and other requirements, including having timely access to external and independent advice where necessary.
  5. SAIs’ policies and procedures should promote consistency in the quality of their work and should set out responsibilities for supervision and review.
  6. SAIs should establish a monitoring process that ensures that the SAI’s system of quality control, including its quality assurance process, is relevant, adequate and operating effectively.

INTOSAI ref. The Value and Benefits of Supreme Audit Institutions(pdf) (ISSAI-P 12).
#tagcoding hashtag: #issai01211


en en.gif
fr fr.gif
nl nl.gif