Report on the international seminar New Developments in Performance Audit – Methods and Processes

Report on the international seminar New Developments in Performance Audit – Methods and Processes 10-11 May 2005 The National Audit Office of Denmark August 2005 Contents Page Programme for the seminar New Developments in Performance Audit – Methods and Processes............................................................................... 5 List of participants ........................................................................................ 7 Theme A: Different Approaches to Quality Assurance........................... 8 Development of a Comprehensive Quality Assurance Framework at the UK National Audit Office (NAO).................................................................... 8 The Development of a New Quality Assurance Model................................. 9 One-Pass Planning (OPP).......................................................................... 10 The Use of Qualitative Data as Evidence in Performance Auditing (The OAG of Norway) ......................................................................................... 11 Theme B: Challenges in the Use of Methods in Performance Auditing..................................................................................................... 13 Primary Data Analysis ................................................................................13 The Use of Computer Assisted Audit Techniques (CAATS) during the Planning and Execution ...