Zapewnienie i kontrola jakości – system zasad, standardów i wytycznych INTOSAI

System standardów Międzynarodowej Organizacji Najwyższych Organów Kontroli od ponad pięciu lat przechodzi gruntowną reformę. Wciąż są porządkowane ramy zasad, standardów i wytycznych (ang. INTOSAI Framework of Professional Pronouncements, IFPP). Znajduje się w nich wiele odniesień do takich pojęć, jak: zapewnienie jakości kontroli, kontrola jakości, zarządzanie jakością i jej monitoring. W artykule odniesiono się do rozumienia zagadnień zapewnienia i kontroli jakości w poszczególnych zasadach, standardach oraz wytycznych INTOSAI, aby ostatecznie sformułować pojęcie łańcucha jakości, jakie wyłania się z tych dokumentów.

ABSTRACT

Quality Assurance and Quality Control – Framework of INTOSAI Principles, Standards and Guidance

The framework of standards of the International Organisation of Supreme Audit Institutions (INTOSAI) has been for five years undergoing an in-depth reform process. The constantly developed and modified INTOSAI Framework of Professional Pronouncements (IFPP) focuses on numerous significant aspects from the perspective of the operations of individual SAIs. Special attention is paid to the notion of quality, referring to the overall activity of SAIs and comprising not only compliance with the law and professional deontology, but also the adequacy and accuracy of findings, their proper evidencing and actual impact on the performance of auditees. The framework of principles, standards and guidelines, constantly developed and reformed, comprises numerous references to such notions as quality assurance, quality control, quality management and quality monitoring. The objective of the article is to organise the terminology in the area, as well as to define the chain of responsibility for quality in SAIs, as understood in these pronouncements.

Key words: quality control, quality assurance, audit quality, INTOSAI standards, IFPP