Reforma standardu ISSAI 140 - zmiany w zarządzaniu jakością najwyższych organów kontroli

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.

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.