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...Quality assurance e h t y b d n a c an ia program should consist of i f o l p u continuous ongoing monitoring r v internal assessments j external assessment oecd elements review why do we need strengthen to all the stakeholders on performance audit activity reliance other auditors more efficiency reduce duplicity standards understood and implemented in common way check compliance with guidelines rules etc implement corrective actions good time supervise mentor structure independence status reporting level organization staff qualifications skills experience methodology tools processes procedures manual work execution according annual plan timeliness working papers milestones strategy plans fieldwork it system record checklists before report draft findings contradictory process auditees final presented after close file possible ways for how ex ante direct supervision or mentoring during joint audits coordination steps incl programmes post documentation effectiveness communication feedbac...