Professional Documents
Culture Documents
August 1993
An Audit Quality
Control System:
Essential Elements
GAO/OP-4.1.6
Preface
Page 1 GAO/OP-4.1.6
Preface
Werner Grosshans
Assistant Comptroller General
for Policy
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Contents
Preface 1
Chapter 1 6
The Need for an Appropriate Quality System 6
Overview The Importance of Audit Quality 6
Involvement of Top Management 7
Communicating System Guidance 8
Purpose of This Guide 8
Key Questions 9
Chapter 2 12
Purpose 12
Doing the Right What Are the Right Jobs? 12
Job Key Factors in Planning 12
The GAO Example 18
Chapter 3 20
Purpose 20
Doing the Right Job Design 20
Job Job Staffing 24
Effective Implementation 24
Product Preparation 27
Chapter 4 31
Purpose 31
Getting Results High-Quality Recommendations 31
Commitment 32
Monitoring and Followup Systems 32
Special Attention to Key Recommendations 33
Chapter 5 35
Purpose 35
Demonstrating Internal Quality Reviews 35
Consistent Peer Review 38
Quality
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Contents
Abbreviations
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Chapter 1
Overview
1
This guide uses the word “audit” to include audits, evaluations,
inspections, and investigations. It uses the words “auditor” or
“staff” to include the range of skills and disciplines employed in
such work.
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Chapter 1
Overview
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Chapter 1
Overview
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Chapter 1
Overview
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Chapter 1
Overview
Figure 1.1
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Chapter 1
Overview
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Chapter 2
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Chapter 2
Doing the Right Job
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Chapter 2
Doing the Right Job
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Chapter 2
Doing the Right Job
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Chapter 2
Doing the Right Job
Does the plan have all the input needed to ensure that
it has an organizationwide perspective? Is it based on
a high level of subject matter knowledge and
expertise? As appropriate, have legislative staff,
agency officials, outside experts, stakeholders, think
tanks, and interest groups contributed to the richness,
vitality, and usefulness of the plan?
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Chapter 2
Doing the Right Job
• Will the proposed job meet user needs? Does it fit into
the organization’s priorities? Is it part of a
longer-range plan? How does it contribute to the
plan’s objectives? Why is this job the best choice?
What benefits will it achieve?
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Chapter 2
Doing the Right Job
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Chapter 2
Doing the Right Job
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Chapter 3
Setting Objectives Objectives are the questions or issues that the audit
will address. Clearly defined objectives are a must.
Without such clarity, the scoping, planning, and
performing become more difficult, if not impossible.
It is during the assignment design that objectives
should be focused.
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Chapter 3
Doing the Right Job
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Chapter 3
Doing the Right Job
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Chapter 3
Doing the Right Job
Detailed Job The job plan makes the design operational. Points
Planning that should be covered include the following:
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Chapter 3
Doing the Right Job
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Chapter 3
Doing the Right Job
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Chapter 3
Doing the Right Job
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Chapter 3
Doing the Right Job
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Chapter 3
Doing the Right Job
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Chapter 3
Doing the Right Job
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Chapter 3
Doing the Right Job
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Chapter 4
Getting Results
• high-quality recommendations,
• commitment,
• effective monitoring and followup, and
• special attention to key recommendations.
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Chapter 4
Getting Results
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Chapter 4
Getting Results
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Chapter 4
Getting Results
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Chapter 5
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Chapter 5
Demonstrating Consistent Quality
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Chapter 5
Demonstrating Consistent Quality
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Chapter 5
Demonstrating Consistent Quality
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Chapter 5
Demonstrating Consistent Quality
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Appendix I
1
Gray books include more detailed guidance on technical subjects
that are included in the GPPM and the CM.
2
Under revision.
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Appendix I
Listing of GAO’s Technical Guidance
Publications (Gray Books)
3
Software to accompany GAO/IMTEC-8.1.4.
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Appendix I
Listing of GAO’s Technical Guidance
Publications (Gray Books)
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Appendix I
Listing of GAO’s Technical Guidance
Publications (Gray Books)
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Appendix II
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Appendix II
Doing the Right Job—The GAO
Example
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Appendix II
Doing the Right Job—The GAO
Example
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Appendix II
Doing the Right Job—The GAO
Example
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Appendix II
Doing the Right Job—The GAO
Example
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Appendix II
Doing the Right Job—The GAO
Example
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