The INTOSAI DEVELOPMENT INITIATIVE (IDI) has published the System of Audit Quality Management (SoAQM) Playbook:

➡️ a key resource designed to support Supreme Audit Institutions in establishing robust audit quality management systems aligned with ISSAI 140 – Quality Management for SAIs!

The SoAQM Playbook serves as a practical guide for SAIs to implement a quality management system that promotes
📌consistency,
📌accountability, and
📌continuous improvement in audit practices.

🌍 You can download the playbook, guidance documents and tools here from IDI’s website: The System of Audit Quality Management (SoAQM)