Quality Assurance Review framework establishes audit quality standards and a comparative Audit Performance Index to monitor commissionerate audits. The programme establishes Quality Assurance Review (QAR) as a periodical, process-focused evaluation by zonal audit units to assess Audit Commissionerates' adherence to the Audit Manual and ensure audit coverage reflects registrants' risk profiles, while the Audit Performance Index (API) provides a comparative, quantitative measure of commissionerate audit performance and pendency; central responsibility for QAR methodology and API determination lies with the central audit directorate and zonal units conduct QARs in their jurisdictions.
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Provisions expressly mentioned in the judgment/order text.
Quality Assurance Review framework establishes audit quality standards and a comparative Audit Performance Index to monitor commissionerate audits.
The programme establishes Quality Assurance Review (QAR) as a periodical, process-focused evaluation by zonal audit units to assess Audit Commissionerates' adherence to the Audit Manual and ensure audit coverage reflects registrants' risk profiles, while the Audit Performance Index (API) provides a comparative, quantitative measure of commissionerate audit performance and pendency; central responsibility for QAR methodology and API determination lies with the central audit directorate and zonal units conduct QARs in their jurisdictions.
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