Quality control and assurance system – INTOSAI Framework of Professional Pronouncements

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.