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EUROSAI Electronic Good Practices Database on Audit Quality

The VII EUROSAI Congress held in Krakow in June 2008 discussed the theme 'Establishing an Audit Quality Management System within a Supreme Audit Institution'. As a result of the highly interesting presentations and discussions held during the Theme Session, the working group in charge of preparing the Congress theme was mandated to produce a guide on corresponding good practices. The document Achieving Audit Quality: Good Practices in Managing Quality within SAIs was elaborated by the working group, and approved by the EUROSAI Governing Board in its meeting on 4 November 2010.

At the VIII Congress in Lisbon in June 2011 the working group was mandated to establish an Electronic Good Practices Database. The aim of this initiative is to provide SAIs' experts involved in quality management with online access to good practices of EUROSAI member SAIs.

Good practices are collected by means of a template; therefore they are available in a uniform and concise way, which facilitates the orientation of users in the database and the search for good practices.

In the following section, you will find a table listing the good practices by country, title of good practice, ISSAI element, GP category and date of publication. The templates describing the good practices can be downloaded by clicking on their titles.

Table of Good Practices

The Electronic Good Practices Database is meant to be a living tool, therefore we encourage all EUROSAI member SAIs to share their good practices by completing the template. For ease of orientation, we have also prepared a guidance to facilitate filling in the document. Both the template and the guide can be accessed via the links below.

Good Practices Template

Guidance for filling in the Good Practices template

For further assistance or information regarding the database or the template, please contact international@asz.hu.

Technical requirements: Templates are stored in pdf format. Should you face any difficulties opening them, a free version of Acrobat Reader can be downloaded from here. In order to be able to access the templates, pop-up windows must be enabled.