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The template supports identification of gaps, explanation of each gap’s significance, and translation into recommended actions. It also specifies responsibilities, follow-up and monitoring through annual plans and evaluations, covering leadership responsibilities for quality, documentation and communication of quality assurance, resource availability, and pilot development to provide an overall view of the quality system.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/gap-analysis-tool-worked-example/243338/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/gap-analysis-tool-worked-example/243338.png","ImageObject",442,249,{"name":88,"@type":89},"Margaret","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-21","2026-09-12",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does the gap analysis tool assess the SAI against ISSAI 40?","Question",{"text":108,"@type":109},"It compares the SAI’s position relative to ISSAI 40, then records whether each requirement is fulfilled or partially fulfilled and identifies the specific gaps.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What should be included when describing the significance of a gap?",{"text":113,"@type":109},"The tool links the gap to its impact, for example risks related to leadership responsibility, documentation and communication shortcomings, or insufficient recruitment procedures.",{"name":115,"@type":106,"acceptedAnswer":116},"How are recommended actions and follow-up handled in the example?",{"text":117,"@type":109},"Recommended actions are assigned and then integrated into annual plans and evaluations, with follow-up and monitoring described as part of ongoing reviews and development of future plans.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},243338,1790029016,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":47},137451207643,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Gap analysis tool – worked example  \n\n| Key principles and application guidance within ISSAI 40\u003Cbr>Column A | Assessment of the position of the SAI relative to ISSAI 40\u003Cbr>Column B | Gap identified\u003Cbr>Column C [(A)–(B)] | Significance of the gap\u003Cbr>Column D | Recommended action to address the gap\u003Cbr>Column E | Follow up/monitoring\u003Cbr>Column F |\n| --- | --- | --- | --- | --- | --- |\n|  | Partially fulfilled.\u003Cbr>Fulfilled\u003Cbr>Fulfilled\u003Cbr>Fulfilled\u003Cbr>Partially fulfilled: The SAI has a strategic plan (2010-2014) that stresses quality in all goals. This emphasis is communicated andoperationalized in the organization by means of the annual activity plan, which is prepared on the basis of a risk analysis that is updated every year. Further on, the SAI has auditing standards and guidelines which set out requirements for quality in all work performed including communication (information in writing and orally) with the organization being audited and other users.\u003Cbr>Fulfilled | Three gaps have been identified.\u003Cbr>No special training programme has been established for senior managers to ensure that they are familiar with the organization and the quality assurance system for which they have a special responsibility.\u003Cbr>The recruitment process for senior managers described in the Handbook on recruitment is the same as for other employees. There are no special measures in place to ensure that competent senior managers are recruited. | The SAI consider all the three gaps to be significant.\u003Cbr>Senior managers have a special responsibility for quality within the audit organization. Senior managers have tobe familiar with the quality control system established within the SAI, and their roles in achieving high quality.\u003Cbr>There is a risk that the recruitment process for senior managers is not thorough enough, with the consequence that senior managers do not have the necessary skills and competence required. | All actions recommended and the responsibilities for carrying them out are described in the annual plan for 2012/2013 .\u003Cbr>The Human resource function is asked to consider the need senior managers have for a special training program on the quality assurance system within the organization.\u003Cbr>The new recruitment strategy will include more thorough procedures for recruiting senior managers. | To be followed up as a part of the annual plan and other evaluations.\u003Cbr>Possible actions/training programmes will be considered when developing the next annual plan.\u003Cbr>The SAI has procedures for evaluating its personnel policies and the new procedures for recruiting senior managers will be included in the next evaluation. |\n| Element 1 : Leadership responsibilities for quality within the SAI |  |  |  |  |  |\n| Key principle:\u003Cbr>An SAI should establish policies and procedures designed to promote an internal culture recognising that quality is essential in performing all of its work. Such policies and procedures should be set by the Head of the SAI, who retains overall responsibility for the system of quality control.\u003Cbr>Application guidance:\u003Cbr>􀂾 The Head of the SAI may be an individual or a group depending on the mandate and circumstances of the SAI.\u003Cbr>􀂾 The Head of the SAI should take overall responsibility for the quality of all work performed by the SAI.\u003Cbr>􀂾 The Head of the SAI may delegate authority for managing the SAI’s system of quality control to a person or persons with sufficient and appropriate experience to assume that role.\u003Cbr>􀂾 SAIs should strive to achieve a culture that recognises and rewards high quality work throughout the SAI. To achieve that culture the Head of the SAI should set the right“tone at the top”which emphasises the importance of quality in all of the work of the SAI, including work which is contracted out. Such a culture also depends on clear, consistent and frequent actions from all levels of the SAI’s management that emphasise the importance of quality.\u003Cbr>􀂾 The strategy of each SAI should recognise an overriding requ","cbCaioy084cgijIq","https://ap.wps.com/l/cbCaioy084cgijIq","pdf",476354,13,"English","# Gap analysis tool - worked example\n## Key principles and application guidance within ISSAI 40\n## Matrix columns: position, gap, significance, action, monitoring","[{\"question\":\"How does the gap analysis tool assess the SAI against ISSAI 40?\",\"answer\":\"It compares the SAI’s position relative to ISSAI 40, then records whether each requirement is fulfilled or partially fulfilled and identifies the specific gaps.\"},{\"question\":\"What should be included when describing the significance of a gap?\",\"answer\":\"The tool links the gap to its impact, for example risks related to leadership responsibility, documentation and communication shortcomings, or insufficient recruitment procedures.\"},{\"question\":\"How are recommended actions and follow-up handled in the example?\",\"answer\":\"Recommended actions are assigned and then integrated into annual plans and evaluations, with follow-up and monitoring described as part of ongoing reviews and development of future plans.\"}]","Gap analysis tool - worked example | PDF",1789202859]