| Austria | Follow-up enquiry | Engagement performance; Leadership responsibilities for quality within the firm | Risk Management System; Performance lndicators; Selection of Audit Tasks; Supporting the Audit Process; Cooperation with the Auditee during the Audit Process | 2019. 05. 27. | |
| Austria | Communication with Parliament and Media | Engagement performance | External Communication and Relationship with Stakeholder; Other GPs connected to governance | 2019. 05. 27. | |
| Austria | Citizens’ participation | Leadership responsibilities for quality within the firm; Acceptance and continuance of client relationships and specific engagements | External Communication and Relationship with Stakeholder | 2019. 05. 27. | |
| Austria | Master of Business Administration (MBA) Programme Public Auditing for public auditors | Leadership responsibilities for quality within the firm; Acceptance and continuance of client relationships and specific engagements; Human resources | Professional Training | 2019. 05. 27. | |
| Austria | MIDaC – Management System for Information, Decision and Controlling Clients Database | Leadership responsibilities for quality within the firm; Acceptance and continuance of client relationships and specific engagements; Engagement performance | Risk Management System; Performance lndicators; Selection of Audit Tasks; Supporting the Audit Process | 2019. 05. 28. | |
| Austria | Creating transparency by Municipal Monitoring | Leadership responsibilities for quality within the firm; Engagement performance | Risk Management System; Performance lndicators; Selection of Audit Tasks; Supporting the Audit Process; Cooperation with the Auditee during the Audit Process | 2019. 05. 28. | |
| Austria | Position papers | Acceptance and continuance of client relationships and specific engagements | External Communication and Relationship with Stakeholder | 2019. 05. 28. | |
| Austria | The United Nations Sustainable Development Goals, Implementation of the 2030 Agenda in Austria | Acceptance and continuance of client relationships and specific engagements | Other GPs connected to governance; Other GPs connected to professional audit work; External Communication and Relationship with Stakeholder | 2019. 05. 28. | |
| Estonia | Arranging the colloquiums | Human resources | Other GPs connected to human resources; Internal Communication and Dialogue | 2019. 05. 28. | |
| Estonia | Internal reviewing | Engagement performance | Supporting the Audit Process; Quality Review of Completed Audits | 2019. 05. 28. | |
| Estonia | Massive Open Online Courses (MOOC) on environmental auditing | Human resources | Professional Training | 2019. 05. 28. | |
| France | Code of Ethics of the Financial Courts | Relevant ethical requirements | Other GPs connected to governance | 2019. 05. 28. | |
| France | Professional Standards | Monitoring | Supporting the Audit Process | 2019. 05. 28. | |
| Lithuania | Audit Impact – Open Data Monitoring of Recommendations | Engagement performance | Monitoring Audit Impact; Other | 2019. 05. 28. | |
| Lithuania | Assessment Report on Compliance with International Standards of Supreme Audit Institutions | Monitoring | Self-Assessment of the Organisation | 2019. 05. 28. | |
| Lithuania | Quality Assurance System of Public Audits: External Review of Audits | Leadership responsibilities for quality within the firm; Relevant ethical requirements; Engagement performance | Supporting the Audit Process; Quality Review of Completed Audits; Other GPs connected to professional audit work | 2019. 05. 28. | |
| Lithuania | Reputation management policy – ensuring a proper communication and cooperation with stakeholders | Relevant ethical requirements; Acceptance and continuance of client relationships and specific engagements; Human resources | Staff Satisfaction; Internal Communication and Dialogue; External Communication and Relationship with Stakeholder; Other GPs connected to communication | 2019. 05. 28. | |
| Lithuania | Key challenges: external communication and relationship | Acceptance and continuance of client relationships and specific engagements | Risk Management System; Other GPs connected to governance; Selection of Audit Tasks; Other GPs connected to professional audit work; External Communication and Relationship with Stakeholder; Other GPs | 2019. 05. 28. | |
| Malta | Exit Conference | Engagement performance | Cooperation with the Auditee during the Audit Process | 2019. 05. 28. | |
| Malta | Effective planning of Individual Performance Audits | Engagement performance | Selection of Audit Tasks; Supporting the Audit Process | 2019. 05. 28. | |
| Malta | Performance Reviews and Assessments | Human resources | Staff Performance Appraisal | 2019. 05. 28. | |
| Slovakia | BIEP (Benchmarking Information Exchange Project) | Engagement performance | Performance lndicators; Supporting the Audit Process | 2019. 05. 28. | |
| Slovakia | Central procurement | Engagement performance | Performance lndicators; Selection of Audit Tasks; External Communication and Relationship with Stakeholder | 2019. 05. 28. | |
| Slovakia | Facilities for seniors | Engagement performance | Performance lndicators; Selection of Audit Tasks; External Communication and Relationship with Stakeholder | 2019. 05. 28. | |
| Slovakia | Auditing the Slovak Republic’s commitments to NATO | Engagement performance | Performance lndicators; Selection of Audit Tasks | 2019. 05. 28. | |
| Slovakia | Organizations of regional education | Engagement performance | Selection of Audit Tasks; External Communication and Relationship with Stakeholder | 2019. 05. 28. | |
| Slovakia | Key international commitments of Slovakia – UN GDP Agenda 2030 | Engagement performance | Performance lndicators; Selection of Audit Tasks; External Communication and Relationship with Stakeholder | 2019. 05. 28. | |
| Slovakia | Peer Review (using ISSAI 5600) | Leadership responsibilities for quality within the firm | Peer Review; Selection of Audit Tasks; Supporting the Audit Process; Cooperation with the Auditee during the Audit Process; Monitoring Audit Impact; Quality Review of Completed Audits; Staff Performan | 2019. 05. 28. | |
| Hungary | Ethical requirements in organisational governance instruments | Relevant ethical requirements | Other GPs connected to governance | 2019. 05. 29. | |
| Hungary | The forum system for the seven audit stages | Engagement performance | Other GPs connected to professional audit work | 2019. 05. 29. | |
| Hungary | ‘Four-eyes principle’ reviews | Engagement performance | Other GPs connected to governance; Other GPs connected to professional audit work | 2019. 05. 29. | |
| Hungary | Integrity Surveys | Leadership responsibilities for quality within the firm; Relevant ethical requirements | Risk Management System; Self-Assessment of the Organisation; Other GPs connected to professional audit work | 2019. 05. 29. | |
| Hungary | Integrity issues in the course of standard audits | Engagement performance; Monitoring | Monitoring Audit Impact; Other GPs connected to professional audit work; Professional Training; External Communication and Relationship with Stakeholder; Other GPs connected to communication | 2019. 05. 29. | |
| Hungary | Quality controlled operation as the key element of the self-learning organisation | Monitoring | Other GPs connected to governance | 2019. 05. 29. | |
| Hungary | Regular review of newly enacted laws affecting the SAO | Monitoring | Risk Management System; Performance lndicators; Other GPs connected to governance; Selection of Audit Tasks; Supporting the Audit Process; Cooperation with the Auditee during the Audit Process; Other | 2019. 05. 29. | |
| Hungary | Practice of strategic planning by the State Audit Office of Hungary | Leadership responsibilities for quality within the firm; Relevant ethical requirements; Acceptance and continuance of client relationships and specific engagements; Human resources; Monitoring | Other GPs connected to governance; Supporting the Audit Process; Cooperation with the Auditee during the Audit Process; Professional Training; External Communication and Relationship with Stakeholder | 2019. 05. 29. | |
| United Kingdom | Assigning an Engagement Quality Control Reviewer (EQCR) in case of high risk audits | Leadership responsibilities for quality within the firm, Engagement performance | Risk Management System, Quality Review of Completed Audits | 2019. 06. 13. | |
| United Kingdom | Preparing your yearly Transparency Report | Leadership responsibilities for quality within the firm, Engagement performance | Performance lndicators, External Communication and Relationship with Stakeholder | 2019. 06. 13. | |
| Turkey | Review of audit reports | Engagement performance, Monitoring | Quality Review of Completed Audits, Other GPs connected to professional audit work | 2019. 06. 14. | |
| Latvia | Handbook on the Code of Ethics | Relevant ethical requirements | Risk Management System, Other GPs connected to governance, Other GPs connected to human resources | 2019. 07. 01. | |
| Switzerland | Pop-up training centre (yearly) | Human resources | Professional Training | 2019. 06. 28. | |
| Switzerland | General Staff Meeting (Jour-fixe) | Human resources | Internal Communication and Dialogue | 2019. 06. 28. | |
| Netherlands | Allocation of audit staff | Human resources | Supporting the Audit Process, Other GPs connected to human resources | 2019. 06. 28. | |
