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Zapewnienie i kontrola jakości - system zasad, standardów i wytycznych INTOSAI

100%
Serlikowska A.
Kontrola Państwowa
|
2022
|
vol. 67
|
issue 2 (403)
142-153
EN
The framework of standards of the International Organisation of Supreme Audit Institutions (INTOSAI) has been for five years undergoing an in-depth reform process. The constantly developed and modified INTOSAI Framework of Professional Pronouncements (IFPP) focuses on numerous significant aspects from the perspective of the operations of individual SAIs. Special attention is paid to the notion of quality, referring to the overall activity of SAIs and comprising not only compliance with the law and professional deontology, but also the adequacy and accuracy of findings, their proper evidencing and actual impact on the performance of auditees. The framework of principles, standards and guidelines, constantly developed and reformed, comprises numerous references to such notions as quality assurance, quality control, quality management and quality monitoring. The objective of the article is to organise the terminology in the area, as well as to define the chain of responsibility for quality in SAIs, as understood in these pronouncements.
PL
Pojęcie jakości wiąże się z osiąganiem przez daną organizację przypisanych jej celów w sposób skuteczny i efektywny. Dbałość o wysoką jakość kontroli przejawia się przede wszystkim w prowadzeniu postępowań kontrolnych według standardów uznanych nie tylko na poziomie krajowym, ale i międzynarodowym. Celem artykułu jest zarysowanie problematyki zapewnienia oraz kontroli jakości na podstawie systemu zasad, standardów i wytycznych Międzynarodowej Organizacji Najwyższych Organów Kontroli (International Organization of Supreme Audit Institution – INTOSAI). Ich analiza pod tym kątem wskazuje na używanie nieostrych terminów oraz niespójność ujęcia w poszczególnych częściach systemu. Otwiera to pole do interpretacji. W artykule odniesiono się do rozumienia zagadnień zapewnienia i kontroli jakości w poszczególnych zasadach, standardach oraz wytycznych INTOSAI, aby ostatecznie sformułować pojęcie łańcucha jakości, jakie wyłania się z tych dokumentów.
2
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Quality Control and Assurance System - INTOSAI Framework of Professional Pronouncements

99%
Serlikowska A.
Kontrola Państwowa
|
2022
|
vol. 67
|
issue 2 (403)
154-163
EN
The concept of quality is inextricably related to achieving assigned purposes by an organization in an effective and efficient manner1 . When it comes to high quality of audits, it is manifested primarily by conducting procedures according to standards recognized not only at the national, but also international level2 . Like any term, “quality” needs some explanation as well. The aim of the article is to outline the issues of quality assurance and control according to the current international standards (The INTOSAI Framework of Professional Pronouncements, IFPP). The analysis of the documents indicates imprecision and inconsistency of the existing approach with regard to the separated parts of the above-mentioned system. The following sections of the article refer to the understanding of the issues of quality assurance and control in individual principles, standards and guidelines of INTOSAI in order to finally formulate the concept of the chain quality that can be concluded from these documents.
3
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Reforma standardu ISSAI 140 - zmiany w zarządzaniu jakością najwyższych organów kontroli

80%
SERLIKOWSKA A.
Kontrola Państwowa
|
2024
|
vol. 69
|
issue 3 (416)
22-32
EN
Revised ISSAI 140, which is part of the system of principles, standards and guidance (pronouncements) of the International Organisation of Supreme Audit Institutions – INTOSAI, will enter into force on 1 January 2025. It is an important pronouncement since it focuses on quality management in Supreme Audit Institutions (SAIs). It was first introduced in 2010 as ISSAI 40, then it was included in the reformed INTOSAI Framework of Professional Pronouncements (IFPP) and renamed ISSAI 140 with editorial changes on 2019, and later it had to be revised following the Strategic Development Plan 2020–2022 (Component 2). On one hand, needs were postulated to introduce clear consistent and adequate standards not only for general quality control, but for direct quality management, considering various SAI structures and unification of terminology. On the other hand, the reform was necessary since ISQC–1, developed by the International Auditing and Assurance Standards Board (IAASB), mainly for the needs of the private sector, was updated in December 2020. The objective of the article it to present the new guidance of INTOSAI related to quality management. The author also attempts to make a critical assessment of the document, from the perspective of the previous principles, as well as the changes that were postulated but have not been introduced.
PL
Zreformowany standard ISSAI 140 , będący częścią systemu zasad, standardów i wytycznych Międzynarodowej Organizacji Najwyższych Organów Kontroli (INTOSAI) , wejdzie w życie 1 stycznia 2025 roku. Dokument skupia się na zarządzaniu jakością w najwyższych organach kontroli (NOK). Celem artykułu jest przybliżenie nowych wytycznych oraz próba ich krytycznej oceny z perspektywy poprzednich reguł, jak również zmian postulowanych, a niewprowadzonych.
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