The main objectives of the department are to: ensure compliance of the State Audit Office's activities with international standards, as well as implement best practice of auditing approaches.
To ensure the quality of auditing activities, the department develops policies and procedures: establishes a quality assurance system, checks the quality of audit planning, processes and procedures, generalizes best practices, and identifies areas that need improvement.
The department prepares an audit quality assurance review that assesses the activities performed prior to the preparation of the audit report in accordance with auditing standards, professional ethics, and legislative regulations.
The Audit Quality Assurance Department is accountable to the Auditor General of the State Audit Office and submits an annual report on the quality of audit.
The department is in charge of updating the methodological base, defines auditors' training needs, and promotes continuing professional education of auditors.
