{"id":22250,"date":"2023-01-19T15:38:51","date_gmt":"2023-01-19T14:38:51","guid":{"rendered":"https:\/\/www.asz.hu\/?page_id=22250"},"modified":"2023-02-20T15:06:03","modified_gmt":"2023-02-20T14:06:03","slug":"good-practices-db","status":"publish","type":"page","link":"https:\/\/www.asz.hu\/en\/good-practices-db","title":{"rendered":"GOOD PRACTICES DB"},"content":{"rendered":"
Country<\/th>Title of Good Practice<\/th>ISSAI Element<\/th>GP Category<\/th>Date<\/th><\/th><\/tr><\/thead>
Latvia<\/td>Handbook on the Code of Ethics<\/a><\/td>Relevant ethical requirements<\/td>Risk Management System, Other GPs connected to governance, Other GPs connected to human resources<\/td>2019. 07. 01.<\/td>
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Switzerland<\/td>Pop-up training centre (yearly)<\/a><\/td>Human resources\t<\/td>Professional Training\t<\/td>2019. 06. 28.<\/td>
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Switzerland<\/td>General Staff Meeting (Jour-fixe)<\/a><\/td>Human resources\t<\/td>Internal Communication and Dialogue\t<\/td>2019. 06. 28.<\/td>
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Netherlands<\/td>Allocation of audit staff<\/a><\/td>Human resources\t<\/td>Supporting the Audit Process, Other GPs connected to human resources\t<\/td>2019. 06. 28.<\/td>
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Turkey<\/td>Review of audit reports<\/a><\/td>Engagement performance, Monitoring<\/td>Quality Review of Completed Audits, Other GPs connected to professional audit work<\/td>2019. 06. 14.<\/td>
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United Kingdom<\/td>Preparing your yearly Transparency Report<\/a><\/td>Leadership responsibilities for quality within the firm, Engagement performance<\/td>Performance lndicators, External Communication and Relationship with Stakeholder<\/td>2019. 06. 13.<\/td>
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United Kingdom<\/td>Assigning an Engagement Quality Control Reviewer (EQCR) in case of high risk audits<\/a><\/td>Leadership responsibilities for quality within the firm, Engagement performance<\/td>Risk Management System, Quality Review of Completed Audits<\/td>2019. 06. 13.<\/td>
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Hungary<\/td>Practice of strategic planning by the State Audit Office of Hungary<\/a><\/td>Leadership responsibilities for quality within the firm; Relevant ethical requirements; Acceptance and continuance of client relationships and specific engagements; Human resources; Monitoring<\/td>Other GPs connected to governance; Supporting the Audit Process; Cooperation with the Auditee during the Audit Process; Professional Training; External Communication and Relationship with Stakeholder<\/td>2019. 05. 29.<\/td>
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Hungary<\/td>Regular review of newly enacted laws affecting the SAO<\/a><\/td>Monitoring<\/td>Risk Management System; Performance lndicators; Other GPs connected to governance; Selection of Audit Tasks; Supporting the Audit Process; Cooperation with the Auditee during the Audit Process; Other\t<\/td>2019. 05. 29.<\/td>
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Hungary<\/td>Quality controlled operation as the key element of the self-learning organisation<\/a><\/td>Monitoring<\/td>Other GPs connected to governance<\/td>2019. 05. 29.<\/td>
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Hungary<\/td>Integrity issues in the course of standard audits<\/a><\/td>Engagement performance; Monitoring<\/td>Monitoring Audit Impact; Other GPs connected to professional audit work; Professional Training; External Communication and Relationship with Stakeholder; Other GPs connected to communication<\/td>2019. 05. 29.<\/td>
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Hungary<\/td>Integrity Surveys<\/a><\/td>Leadership responsibilities for quality within the firm; Relevant ethical requirements<\/td>Risk Management System; Self-Assessment of the Organisation; Other GPs connected to professional audit work<\/td>2019. 05. 29.<\/td>
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Hungary<\/td>\u2018Four-eyes principle\u2019 reviews<\/a><\/td>Engagement performance<\/td>Other GPs connected to governance; Other GPs connected to professional audit work<\/td>2019. 05. 29.<\/td>
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Hungary<\/td>The forum system for the seven audit stages<\/a><\/td>Engagement performance<\/td>Other GPs connected to professional audit work<\/td>2019. 05. 29.<\/td>
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Hungary<\/td>Ethical requirements in organisational governance instruments<\/a><\/td>Relevant ethical requirements<\/td>Other GPs connected to governance<\/td>2019. 05. 29.<\/td>
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Slovakia<\/td>Peer Review (using ISSAI 5600)<\/a><\/td>Leadership responsibilities for quality within the firm<\/td>Peer Review; Selection of Audit Tasks; Supporting the Audit Process; Cooperation with the Auditee during the Audit Process; Monitoring Audit Impact; Quality Review of Completed Audits; Staff Performan<\/td>2019. 05. 28.<\/td>
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Slovakia<\/td>Key international commitments of Slovakia \u2013 UN GDP Agenda 2030<\/a><\/td>Engagement performance<\/td>Performance lndicators; Selection of Audit Tasks; External Communication and Relationship with Stakeholder<\/td>2019. 05. 28.<\/td>
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Slovakia<\/td>Organizations of regional education<\/a><\/td>Engagement performance<\/td>Selection of Audit Tasks; External Communication and Relationship with Stakeholder<\/td>2019. 05. 28.<\/td>
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Slovakia<\/td>Auditing the Slovak Republic’s commitments to NATO<\/a><\/td>Engagement performance<\/td>Performance lndicators; Selection of Audit Tasks<\/td>2019. 05. 28.<\/td>
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Slovakia<\/td>Facilities for seniors<\/a><\/td>Engagement performance<\/td>Performance lndicators; Selection of Audit Tasks; External Communication and Relationship with Stakeholder<\/td>2019. 05. 28.<\/td>
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Slovakia<\/td>Central procurement<\/a><\/td>Engagement performance<\/td>Performance lndicators; Selection of Audit Tasks; External Communication and Relationship with Stakeholder<\/td>2019. 05. 28.<\/td>
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Slovakia<\/td>BIEP (Benchmarking Information Exchange Project)<\/a><\/td>Engagement performance<\/td>Performance lndicators; Supporting the Audit Process<\/td>2019. 05. 28.<\/td>
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Malta<\/td>Performance Reviews and Assessments<\/a><\/td>Human resources<\/td>Staff Performance Appraisal<\/td>2019. 05. 28.<\/td>
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Malta<\/td>Effective planning of Individual Performance Audits<\/a><\/td>Engagement performance<\/td>Selection of Audit Tasks; Supporting the Audit Process<\/td>2019. 05. 28.<\/td>
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Malta<\/td>Exit Conference<\/a><\/td>Engagement performance<\/td>Cooperation with the Auditee during the Audit Process<\/td>2019. 05. 28.<\/td>
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Lithuania<\/td>Key challenges: external communication and relationship<\/a><\/td>Acceptance and continuance of client relationships and specific engagements<\/td>Risk Management System; Other GPs connected to governance; Selection of Audit Tasks; Other GPs connected to professional audit work; External Communication and Relationship with Stakeholder; Other GPs<\/td>2019. 05. 28.<\/td>
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Lithuania<\/td>Reputation management policy – ensuring a proper communication and cooperation with stakeholders<\/a><\/td>Relevant ethical requirements; Acceptance and continuance of client relationships and specific engagements; Human resources<\/td>Staff Satisfaction; Internal Communication and Dialogue; External Communication and Relationship with Stakeholder; Other GPs connected to communication\t<\/td>2019. 05. 28.<\/td>
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Lithuania<\/td>Quality Assurance System of Public Audits: External Review of Audits<\/a><\/td>Leadership responsibilities for quality within the firm; Relevant ethical requirements; Engagement performance<\/td>Supporting the Audit Process; Quality Review of Completed Audits; Other GPs connected to professional audit work<\/td>2019. 05. 28.<\/td>
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Lithuania<\/td>Assessment Report on Compliance with International Standards of Supreme Audit Institutions<\/a><\/td>Monitoring<\/td>Self-Assessment of the Organisation<\/td>2019. 05. 28.<\/td>
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Lithuania<\/td>Audit Impact – Open Data Monitoring of Recommendations<\/a><\/td>Engagement performance<\/td>Monitoring Audit Impact; Other<\/td>2019. 05. 28.<\/td>
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France<\/td>Professional Standards<\/a><\/td>Monitoring<\/td>Supporting the Audit Process<\/td>2019. 05. 28.<\/td>
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France<\/td>Code of Ethics of the Financial Courts<\/a><\/td>Relevant ethical requirements<\/td>Other GPs connected to governance<\/td>2019. 05. 28.<\/td>
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Estonia<\/td>Massive Open Online Courses (MOOC) on environmental auditing<\/a><\/td>Human resources<\/td>Professional Training<\/td>2019. 05. 28.<\/td>
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Estonia<\/td>Internal reviewing<\/a><\/td>Engagement performance<\/td>Supporting the Audit Process; Quality Review of Completed Audits<\/td>2019. 05. 28.<\/td>
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Estonia<\/td>Arranging the colloquiums<\/a><\/td>Human resources<\/td>Other GPs connected to human resources; Internal Communication and Dialogue<\/td>2019. 05. 28.<\/td>
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Austria<\/td>The United Nations Sustainable Development Goals, Implementation of the 2030 Agenda in Austria<\/a><\/td>Acceptance and continuance of client relationships and specific engagements<\/td>Other GPs connected to governance; Other GPs connected to professional audit work; External Communication and Relationship with Stakeholder<\/td>2019. 05. 28.<\/td>
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Austria<\/td>Position papers<\/a><\/td>Acceptance and continuance of client relationships and specific engagements<\/td>External Communication and Relationship with Stakeholder<\/td>2019. 05. 28.<\/td>
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Austria<\/td>Creating transparency by Municipal Monitoring<\/a><\/td>Leadership responsibilities for quality within the firm; Engagement performance<\/td>Risk Management System; Performance lndicators; Selection of Audit Tasks; Supporting the Audit Process; Cooperation with the Auditee during the Audit Process<\/td>2019. 05. 28.<\/td>
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Austria<\/td>MIDaC – Management System for Information, Decision and Controlling Clients Database<\/a><\/td>Leadership responsibilities for quality within the firm; Acceptance and continuance of client relationships and specific engagements; Engagement performance<\/td>Risk Management System; Performance lndicators; Selection of Audit Tasks; Supporting the Audit Process<\/td>2019. 05. 28.<\/td>
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Austria<\/td>Master of Business Administration (MBA) Programme Public Auditing for public auditors<\/a><\/td>Leadership responsibilities for quality within the firm; Acceptance and continuance of client relationships and specific engagements; Human resources<\/td>Professional Training<\/td>2019. 05. 27.<\/td>
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Austria<\/td>Citizens’ participation<\/a><\/td>Leadership responsibilities for quality within the firm; Acceptance and continuance of client relationships and specific engagements<\/td>External Communication and Relationship with Stakeholder<\/td>2019. 05. 27.<\/td>
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Austria<\/td>Communication with Parliament and Media<\/a><\/td>Engagement performance<\/td>External Communication and Relationship with Stakeholder; Other GPs connected to governance<\/td>2019. 05. 27.<\/td>
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Austria<\/td>Follow-up enquiry<\/a><\/td>Engagement performance; Leadership responsibilities for quality within the firm<\/td>Risk Management System; Performance lndicators; Selection of Audit Tasks; Supporting the Audit Process; Cooperation with the Auditee during the Audit Process<\/td>2019. 05. 27.<\/td>
<\/g><\/svg><\/div><\/a><\/div><\/td><\/tr><\/tbody><\/table>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"page_tag":[116],"class_list":["post-22250","page","type-page","status-publish","hentry","page_tag-en"],"acf":[],"yoast_head":"\nGOOD PRACTICES DB - \u00c1llami Sz\u00e1mvev\u0151sz\u00e9k<\/title>\n\n\n\n\n\n\n\n\n\n\t\n\t\n\t\n\n