Definition:
Quality Assurance Officer at the Office of the National Public Auditor (ONPA) plays a pivotal role in upholding and enhancing audit quality standards. This position is responsible for developing and updating Quality Management policies and procedures in alignment with Chapter 5 of the Government Auditing Standards (GAS), which focuses on Quality Management, Engagement Quality Reviews, and Peer Review. The officer designs and implements a risk assessment process to establish quality objectives, identify risks, and formulate effective mitigation strategies. Key responsibilities include coordinating and monitoring engagement quality reviews, ensuring these reviews adhere to set timelines and standards, and facilitating discussions with audit teams to address findings and recommendations. Additionally, the officer maintains regular communication with the Public Auditor, providing updates and identifying necessary corrective actions based on the progress of audits and reviews. Post-review, the officer is tasked with determining resource and training needs and conducting in-house training sessions to address significant issues identified. The role also includes ensuring that all audit reports comply with legal and regulatory frameworks and maintaining adherence to professional formatting and content standards. Preparation for and leadership of external peer reviews, such as those conducted by APIPA, are also critical components of this role, highlighting the officer's integral function in maintaining and advancing audit quality within ONPA.
Typical Work
Develop Quality Management policies and procedures in line with Chapter 5 of GAS (Quality Management, Engagement Quality Reviews, and Peer Review)
Design and implement a risk assessment process that establishes quality objectives, identifies and assesses quality risks, and designs and implements responses to address the quality risks.
Establish the quality objectives specified by Chapter 5 of GAS.
Identify, analyze, and respond to changes in the nature and circumstances of the ONPA or its engagements that could affect the quality objectives, quality risks, or responses to address quality risks.
Establish a process to monitor the design, implementation, and operation of the quality management system to provide a basis for identifying deficiencies and remediating them promptly.
Co-ordinating arrangement for engagement quality reviews and liaising with the audit teams accordingly
Tracking the progress of the review and ensuring time management of reviews in line with work plans and quality procedures
Leading discussions with audit teams to discuss the review findings and recommendations
Provide updates to the Public Auditor upon completion of engagement quality reviews
Maintaining information to be used for reporting purposes
Monitoring progress of required information/data from the Public Auditor on a regular basis and identifying any corrective steps required to be taken
Identifying resource requirements and training needs of ONPA staff after the engagement quality reviews
Provide in-house trainings or create awareness to all staff regarding the significant matters that are identified from the engagement quality reviews
Assess risks associated with audit engagements and develop strategies to mitigate the identified quality risks.
Raising significant matters arising from the engagement quality reviews with the Public Auditor for further consideration
Updating policies and procedures relating to Quality Management and other Audit Manuals as and when they are required
Ensure that audit reports comply with applicable legal and regulatory requirements
Ensure that audit reports adhere to established formatting, style, and content standards.
Prepare ONPA for the APIPA external peer reviews
Lead the external peer review for the ONPA
Minimum Qualifications
Graduated from accredited college or university with a bachelor's degree in accounting, finance, economics, criminal justice, political science, public administration, or related discipline from a recognized university plus five years auditing experience using Government Auditing Standard (GAS). Master's degree in Business Administration, Accounting, Public Administration, Political Science, or a professional certification in any of the professions i.e. certified public accountant (CPA) or certified internal auditor (CIA) is preferred..
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