From quality control to quality management: A critical analytical review of the official Arabic version of ISSAI 140 for Supreme audit institutions

Abstract

This study aimed to identify the nature of the transformation brought about by the updated International Standard of Supreme Audit Institutions (ISSAI 140) in structuring the audit quality management system within Supreme Audit Institutions (SAIs), as reflected in the official Arabic version of the Standard. To achieve this objective, the researchers adopted a comparative descriptive-analytical approach by analyzing the official texts of ISSAI 140 in its previous and updated editions, alongside the Quality Management Standard (ISQM 1) applicable to the private sector. The official Arabic version of the Standard was also compared with the adopted foreign-language versions, with the English version serving as the primary reference, in order to identify differences that may affect meaning or application and to demonstrate their implications for understanding and implementing the requirements. The study found that ISSAI 140 introduced a fundamental transformation in the quality management system by shifting from the traditional model of quality control (subsequent control) to a quality management model based on prevention, risk, and continuous improvement. The number of its elements increased from six to eight interconnected elements, which were reorganized and integrated into seven organizational requirements. The final edition of the Standard also did not provide an explicit definition of the concept of quality. Furthermore, certain translation issues were identified in the Arabic version, including the addition of a text in paragraph (4) for which there is no corresponding wording in the other official versions. Among the most important recommendations of the study is the need to review and redraft the Arabic version of the Standard through specialized teams with expertise in professional translation, auditing, and public-sector oversight. The study also recommends incorporating a clear definition of quality into the Standard in future revisions, adopting the updated version of the Standard within Arab Supreme Audit Institutions, restructuring their quality management systems in accordance with its requirements, conducting periodic evaluations of the quality management system, and encouraging scientific research on the implementation of the Standard and the challenges of professional translation of international standards in Arab contexts.