V. NỘI BỘ QUẢN TRỊ Tổng Kiểm toán và điều hành cấp cao nên thiết lập các chính sách và thủ tục được thiết kế để thúc đẩy một nền văn hóa nội bộ dựa trên sự thừa nhận rằng chất lượng là điều cần thiết trong việc thực hiện kiểm toán. Các lãnh đạo của RAA nên giả định trách nhiệm cuối cùng cho hệ thống kiểm soát chất lượng. | The Auditor General and senior executives IV. INTERNAL GOVERNANCE should establish policies and procedures designed to promote an internal culture based on the recognition that quality is essential in performing audits. The leadership of RAA should assume ultimate responsibility for the system of quality control. This is trial version 121 YES NO N A COMMENT REF ISQC 1 par 9 - 13 ASOSAI AQMS- Appendix A Chapter 4 Audit Performance and Chapter 6 Continuous improvement Leadership and direction 1. Does the RAA set the appropriate tone and direction for the organization Such as Accountability Integrity and Reliability 2. Does RAA have stated vision and mission 3. Does RAA have short term and long term goals Please state them here. 4. Does the RAA emphasise and promote continuous improvements Please verify through speech text and minutes of meetings. 5. Does RAA have a Standard on Quality and Continuous Improvements 6. Does RAA establish policies and procedures designed to promote an internal culture based on the recognition that quality is essential in performing engagements Such policies and procedures should require the senior executives to assume ultimate responsibility for the RAA s system of quality control. 7. Does the RAA continuously inspire the staff to comply with the approved standards and procedures and make their best efforts to deliver quality services and products Strategic and Operational Planning 8. Does the RAA have a strategic plan 9. Does the RAA have an operational plan 10. Are the plans meeting their objectives Please compare a sample plans objectives with achievement. 11. Is there a mechanism to measure the achievement This is trial version 122 YES NO N A COMMENT 12. Are the staffs at the various levels aware of the plans Please test check with a sample staffs from various levels. 13. Do the Auditor General and other senior executives have a constructive quality assurance dialogue with the heads of audit .
