The Quality Assurance and Standards (QAS) Unit plays a critical role in maintaining the integrity, effectiveness, and reliability of audits. Its primary purpose is to ensure that auditing processes align with international standards, regulatory requirements, and best practices. The Unit oversees the quality of audits, enforces compliance with the International Standards of Supreme Audit Institutions (ISSAIs), and continually improves audit methodologies to deliver high-quality services.

Responsibilities of the QA and Standards Unit

1. Ensuring Compliance with Standards

The Unit ensures that audits adhere to the prescribed methodology of the Office of the Auditor General (OAG) which should be aligned with the ISSAIs and relevant laws and regulations. This is achieved through regular reviews of audit engagements and identifying areas for improvement.

2. Developing and Maintaining Standards

The Unit is tasked with ensuring that audit methodologies used across the OAG are consistent with ISSAIs and applicable laws. It is responsible for keeping audit manuals up-to-date to ensure relevant policies, guidelines, and procedures are in place for consistency, accuracy, and thoroughness in the audit process.

3. Training and Professional Development

The Unit provides continuous training for auditors to enhance their understanding of audit standards and methodologies. Training programs focus on evolving auditing techniques, regulatory updates, and emerging trends in the field.

4. Identifying and Managing Risks

The Unit coordinates the risk management system within the OAG to identify and mitigate potential risks in audit processes.

Achievements or Milestones of the Unit

The Unit contributed to producing key reports, including:

• Accounts of the Republic (Main Report)
• Operations of Local Authorities
• Constituency Development Fund
• Performance Audit Reports

The QAS Unit remains pivotal in ensuring the OAG’s audit processes meet the highest standards and continue to evolve with the ever changing audit landscape.