The Polish Supreme Audit Office, Najwyższa Izba Kontroli (NIK), requested a peer review of its audit approach. The peer review was carried out based on a Memorandum of Understanding (MoU) signed by the President of NIK and representatives of the Supreme Audit...
The Icelandic National Audit Office (INAO) requested the Netherlands Court of Audit (NCA) to assess whether the INAO’s financial audit practice (including compliance audit aspects which are relevant to and part of financial audit) was in accordance with generally...
The Federal Board of Supreme Audit of Iraq (FBSA) invited the Netherlands Court of Audit (NCA) to conduct a peer review of its performance audit function. In 2011 the President of the NCA agreed to investigate the possibilities of a peer review being included in the...
The Peer Review was carried out in accordance with a Memorandum of Understanding and sought to answer the question: Considering national legislation, international standards and internal regulation, is the Swedish NAO’s audit quality control system appropriate,...
The peer reviewers focused their review on two objectives, in accordance with the agree memorandum of understanding: First objective: Assessment of the ECA’s performance auditing practice The first objective was to assess the extent to which the ECA’s performance...
