The Chilean Comptroller General Office's work in prioritising and ensuring the quality of individual audits

This chapter examines the practices used by the Office of the Comptroller General of the Republic (Contraloría General de la República, CGR) – Chile’s supreme audit institution (SAI) – to prioritise and ensure the quality of individual audit engagements. This chapter analyses the CGR’s process to prioritise individual audit engagements, guiding principles for individual audit engagements and quality control system for individual audit engagements as they cross-cut various moments of the audit cycle. This discussion is framed by INTOSAI’s “Framework for Communicating and Promoting the Value and Benefits of SAIs” and various International Standards of Supreme Audit Institutions (ISSAI) and INTOSAI Capacity Building Committee guidance, including the INTOSAI “Quality Control for SAIs”, “Fundamental Principles of Public Sector Auditing” and “Code of Ethics”. The analysis is supported by comparative data from 13 benchmark SAIs collected through an OECD survey conducted specifically for this peer review.