46
magazine
ALRAQABA
Issue Research
Audit Quality Control role in Raising
SAIs Performance Efficiency
By: Iman Al-Zankawi
Chief Auditor, Social and Services Affairs Audit Department
The 17th Research Competition - across all Sectors of the State Audit Bureau of Kuwait-2016
D
uring the past few years, the need to assess the quality of the audit reports aroused
since the history of the review profession as a direct result of several events and
failures that stroked the profession. This led to write of one of the international au-
dit offices, and huge financial penalties were imposed on many other offices because of
their commitment of enormous breaches during the audit process implementation. The
aforementioned made many academics, professionals, and control entities pay attention
to the quality elements of the audit and reports that are set out for these probabilities.
Therefore, this research aims to analyze the audit quality concept, the related elements,
and the stakeholders.
