The Extent of Compliance by Audit Office Reviewers with Quality Control Elements According to INTOSAI Standards

Abstract:
This study focuses on shedding light on the extent to which the auditors of the Audit Office comply with the quality control elements according to the INTOSAI (International Organization of Supreme Audit Institutions) standards. To achieve the study's objectives, a descriptive analytical approach was followed. A questionnaire was designed as the basis for the field study conducted on the auditors of the Audit Office. A total of 60 questionnaires were distributed, of which 53 were retrieved, constituting an 88% response rate.

The study reached several key findings, most notably:

• The Audit Office complies with leadership responsibilities related to quality.
• The Office also applies the requirements of ethical behavior related to audit work.

The study concluded with a set of recommendations, the most important being the necessity for the Audit Office to continue adopting policies aimed at spreading and enhancing the culture of quality in work performance.