49
magazine
ALRAQABA
puts are divided to 3 groups. The first group rep-
resented in the values of literature, and criteria the
auditors are privileged with. The prevailing envi-
ronment inside the audit office or company affects
these elements. The second group is the level of
experience, and knowledge of the auditors, and
the specified time for the audit process. Some of
the inputs elements are represented within these
groups. There are several characteristics of au-
dit quality working directly at the level of the audit
process implementation; therefore, inputs interact
with auditor’s skills and form the outputs level.
SAIs experiences in the control of audit quality
The supreme audit institutions (SAIs), like other
service facilities, aim to perform their control mis-
sions at the utmost level of efficiency and effec-
tiveness. The SAIs seek all means of upgrading
the professional performance level in order to pro-
vide audit services of high quality.
The Experience of the Accountability State Au-
thority of Egypt (ASA)
The Accountability State Authority of Egypt is an
independent authority of a public legal character
that aims mainly at the achievement of control on
the state funds, public finance, and other persons
stated in the law. They also assist the parliament
in performing the assigned audit duties. ASA
gained good experience regarding the prevention
of financial violations, financial corruption, and
transparency concept establishment, as well as
to guarantee public accountability to enhance the
state entities performance.
The SAI sets out a group of characteristics for
the supervisors
It is the ability of directing, represented in believe,
patience, in-
d i v i d u a l s ’
sent imenta l
participation,
s t imu l a t i on
of their en-
thusiasm to
achieve the
entity’s goals,
and knowing
the direction
methods and
its types.
The SAI specifies the tools and methods of su-
pervision in a set of professional procedures as
follows
:
Supervision tools and methods are considered
the most important principles of modern man-
agement for the effective supervisor represented
in the manager or the person in charge of the
application of the administration principles in his
daily work, who directs the available resources
towards success. He is the one that does not
achieve the required effectiveness unless he pays
attention to the interests, corruptions, well dealing
and behavior through effective communication,
planning, organization, direction, control, decision
making.
From the above -mentioned, we can summa-
rize that the audit work quality became an im-
portant issue not only for the sake of avoiding of
encountering legal responsibility risk. It also aims
to provide service that fulfills the needs of benefi-
ciary parties to guarantee the performance of the
highly audit quality process that includes effective
supervision on audits as one of the pillars of the
control work quality.
The State of Qatar experience
The State Audit Bureau of Qatar was established
in 1973 under Law no.(5) for the year 1973, which
was replaced with Law no.(4) for the year 1995,
amended by Law no.(12) for the year 1999 that
provided total independency for the State Audit
Bureau, that became directly connected with his
Highness the Prince of Qatar.
Therefore, the State Audit Bureau of Qatar is an
independent legal public entity following directly
the Amir. It owns a special budget attached as
a total num-
ber within the
general bud-
get, aims to
achieve con-
trol on public
funds, and
the legitima-
cy of these
funds man-
agement and
utilization.
