Good Practices for Quality Assurance Reviewers: Audit Sampling Planning, Documentation, and Reporting
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audit and present the resulting information as part of, or accompanying, the audit report. (GAS,
1.21 and 8.14)
Quality Assurance (QA): An ongoing consideration and evaluation of the audit organization’s
system of quality control, including inspection of engagement documentation and reports for a
selection of completed engagements to provide management with reasonable assurance that (1)
the policies and procedures related to the system of quality control are suitably designed and
operating effectively in practice and (2) auditors have followed professional standards and
applicable legal and regulatory requirements. GAGAS also refers to this process as “monitoring
of quality.” (GAS, 5.47)
Quality Assurance (QA) Review: The performance, documentation, and communication of
monitoring procedures and results that enable the audit organization to assess compliance with
professional standards and quality control policies and procedures for completed GAGAS
engagements. Reviews of the work by engagement team members prior to the date of the report
are not monitoring procedures. (GAS, 5.43, 5.44, 5.47, 5.53, 5.59)
Quality Assurance (QA) Reviewer: An individual who performs monitoring procedures and
assesses the audit organization’s compliance with professional standards and quality control
policies and procedures for GAGAS engagements. The individual should have sufficient
expertise and authority with the audit organization and, if possible, does not have responsibility
for the specific activity being reviewed. (GAS, 5.43, 5.48)
Quality Assurance Working Group (QAWG): A group formed by representatives from
various Federal Offices of Inspector General in October 2016 to enhance and improve the quality
assurance review processes within the Federal Inspector General community and that formally
became a subgroup under the CIGIE FAEC in January 2019.
https://ignet.gov/sites/default/files/files/QAWG-Charter.pdf
Quality Control: The OIG’s leadership and policies and procedures designed to provide the
audit organization with reasonable assurance that the organization and its personnel comply with
professional standards and applicable legal and regulatory requirements. The nature, extent, and
formality of an audit organization’s quality control system will vary based on the audit
organization’s circumstances, such as size, number of offices and geographic dispersion,
knowledge and experience of its personnel, nature and complexity of its engagement work, and
cost-benefit considerations. (GAS, 5.02, 5.03)
Statistical Sampling: Also referred to as probability sampling, this approach uses techniques
from which mathematically constructed conclusions regarding the population can be drawn.
Statistical sample results are objective, defensible, and can be projected to the population. See
Appendix B: Commonly Used Statistical Sampling Methods.
U.S. Government Accountability Office’s (GAO) Government Auditing Standards, 2018
Revision (April 2021), GAO-21-368G: This publication (known as the Yellow Book or GAS)
prescribes professional standards that provide a framework for auditors to perform high-quality
audit work with competence, integrity, objectivity, and independence to help improve
government operations and services. These professional standards are often referred to as