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Quality Assurance


SAACB is the supreme audit institution of Palestine as set forth in the amended Basic Law of PNA as well as SAACB law 15/2004. It bears the duty of performance/capacity development according to professional standards and principles.

SAACB operates in excellent and quality manner associated with core values such as transparency, impartiality of opinion, completeness of plans, seriousness of recommendations, time discipline of reporting and effectiveness of findings.

Participation in quality assurance program

SAACB has participated in the INTOSAI Development Initiative (IDI) program, 2011/2012, by means of training meetings held by ARABOSAI, attended by four members, to raise awareness and enhance knowledge about importance of quality assurance to SAACB. It has taken part in professional courses/programs regarding application of INTOSAI standards and assessment of action findings that have to do with quality assurance, which would raise quality of SAACB findings.

Quality assurance description

INTOSAI standards indicate that SAIs have to provide audits and action output through professional and transparent performance. ISSAI 20, Principle III, states that SAIs shall set up suitable quality assurance systems that include audits and reporting, and they shall be assessed regularly. ISSAI 40 presents general framework for quality assurance within SAIs, designed to be applied to quality assurance systems for all audits undertaken by SAIs (financial, compliance, performance).

Objectives of quality assurance revision

SAACB delivers high quality audits in agreement with the best international practices, especially INTOSAI requirements. To that end, SAACB is looking forward to set and support quality control system to guarantee quality based on ISSAI 40, and to increase credibility of actions, improve performance/findings and establish integrity/impartiality of total actions.

The key purpose is to create quality assurance function in order to provide assurance to SAACB president and stakeholders that quality assurance system applied has been designed properly, executed effectively and that reports given are suitable.

Quality control would achieve the following:

·         Compliance of SAACB staff with professional standards and legal/regulatory requirements in question.

·         Proper design of quality control.

·         Proper application of quality control.

·         Possible ways to increase quality control.

·         Provide assurance that reports given are suitable in view of existing circumstances.


Development of staff capacity on the subject and raise awareness require SAACB to adopt policy based on application of quality assurance system, and through a comprehensive system to promote quality control and provide reasonable confirmation that associated policies/procedures are suitable, effective, in agreement with professional standards/legal requirements and reports/opinions are proper. The following results have been achieved:

·         Raise awareness on importance of quality assurance at staff level.

·         Approve quality assurance manual at levels of SAACB, financial audits and performance audits.

·         Review reports (multiple stages).

·         Training plans and development of the subject through the European strengthening project.

·         SAACB president is going to adopt general policy based on quality assurance strategy that is prioritized to develop performance, adopt quality control system and quality assurance practices. For this purpose, a quality assurance function has been introduced.

Quality assurance actions and aspirations

SAACB will be applying quality assurance strategy, based on approving the quality control system and actual practice of quality assurance through quality assurance function as part of organizational structure. SAACB is going to realize many features through acknowledgment of responsibilities:

-          Support SAACB credibility and status through documents showing that acceptable standards approved when actions are undertaken and reports are released.

-          Improve audit performance and findings.

-          Improve efficiency of audits and effectiveness of findings.

-          Raise capacity.

-          Establish integrity, efficiency and adherence to accountability, and that these features apply to staff.

-          Evaluate training needs and provide input for training/development programs.

-          Motivate staff through establishing quality and positions circulation.

-          Measure performance.

-          Avoid possible arguments and objections to actions.




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