High-quality reporting explains audit results. Quality assurance helps build trust in them

These principles were at the heart of the 5th session of the summer training series on internal audit for the State Customs Service, delivered by EU4PFM Public Internal Financial Control (PIFC) experts Manfred van Kesteren and Markus Erlmoser.

As usual, the speakers shared practical experience. The webinar covered continuous communication throughout the audit engagement in line with the Global Internal Audit Standards (GIAS); clear conclusions, key observations and how to address comments; accountability and management’s response to audit results; preparing a concise summary for decision-makers; and data visualisation that makes an audit report clear at a glance.

Manfred van Kesteren explored the topic through GIAS. Under these standards, communication should accompany every stage of an audit engagement. When it comes to quality assurance, the framework is based on two GIAS principles: external assessment, where independent oversight confirms the quality and effectiveness of the internal audit function, and internal assessment, where the head of the internal audit unit ensures compliance with the standards and drives continuous improvement.

Markus Erlmoser presented the approach used by the Austrian Federal Ministry of Finance: only one report is prepared for each audit, and it is primarily intended for decision-makers rather than technical specialists. The expert explained what makes an audit report clear and effective, placing particular emphasis on the role of well-chosen data visualisation.

The next session will explore the topics introduced further.

The EU4PFM summer training series aims to strengthen the capacity of the State Customs Service’s Internal Audit Department and support the implementation of the new National Internal Audit Standards, based on the GIAS.