TAILIEUCHUNG - An Audit Quality Control System: Essential Elements

The Port Authority would likely benefit from a meaningful organizational redesign to focus on its strategic business units and cost saving shared services functions. To be successful, entrusted appointed senior leadership needs effective command and control to manage change and drive accountability throughout the organization. Career service management must proactively communicate reliable and relevant information in proper context so that appointed leadership is best positioned for effective decision making. Management and represented/non‐ represented employees must collaborate on the manner and means that will allow the Port Authority to operate with the highest levels of productivity and efficiency. Migration from a culture based on tenure to one based on meritocracy will be essential to its continued success. . | United States General Accounting Office GAO Office of Policy August 1993 An Audit Quality Control System Essential Elements GAO Preface Government audits evaluations and investigations assess the efficiency effectiveness and accountability of government agencies and their programs. These assignments provide information unbiased analysis and recommendations that the organization s customers and stakeholders use to make informed decisions. This guide is intended to reinforce the Government Auditing Standards on quality control to provide helpful hints for use by federal state and local audit organizations in designing or improving their systems and to ensure consistent quality products that can be relied on by the organizations customers and stakeholders. This guide describes the approaches presently being used by GAO. While the General Policies Procedures Manual and the Communications Manual provide guidance on the various facets of doing our work this guide pulls together in one place the essential elements of GAO s quality control system. Today s total quality management environment offers excellent opportunities to reassess and continue to improve the quality control system that helps to provide customers and stakeholders the service to which they are entitled. Key questions that should be considered in assessing an audit organization s quality control systems effectiveness include the following. Are we Doing the right jobs Doing the jobs right Getting results Achieving consistent quality Page 1 GAO .

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