The Weight of the Evidence · Chapter 25

Part Seven · Saying It and Leading It

Method, Memory and Quality

The standard that changed in 2025, the seven organisational requirements it imposes, the review that must be finished before the report is dated, and how an audit institution keeps what it learns.

Classic traps from this chapter

  1. The standard is Quality Management, not Quality Control. The former ISSAI 140 was replaced with effect from 1 January 2025.
  2. ISSAI 140 is based on ISQM 1, adapted. It is not a free-standing INTOSAI invention.
  3. All seven organisational requirements must be met for an institution to claim it audits in accordance with the ISSAIs.
  4. The head of the institution takes ultimate responsibility for the system.

Chapter 25 in full

The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.

The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.

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