Audit quality climate in Supreme Audit Institute (SAI) in Africa

This paper investigates audit quality (AQ) climate in African supreme audit institutions (SAIs). It is based on a sample of thirteen English-speaking SAIs across three African regions. We tested six audit quality dimensions (supervision and feedback, SAI quality and procedures, visibility of quality, work pressure and ethical behavior and training and innovation) across three regions in Africa and for quality management maturity levels. A cluster analysis was performed.