This article analyses the influence of the implementation of the International Standards of Supreme Audit Institutions (ISSAI) on the quality of audit reports produced by Angola's Court of Accounts. It assumes that report quality is not merely a matter of drafting, but an expression of the methodological maturity of the audit process. The study adopts a mixed-methods approach, combining questionnaire data from 90 participants with documentary analysis of 40 audit reports and audit plans produced between 2019 and 2024. The documentary matrix was based on 34 requirements of ISSAI 4000, grouped into general requirements, planning, evidence gathering, evidence evaluation, reporting and follow-up. Five hypotheses were formulated regarding the association between ISSAI implementation, report quality, training, professional experience, financial conditions and internal institutional mechanisms. The results indicate a predominance of initial implementation: 91.1% of respondents classified ISSAI implementation at that level, while 83.3% assessed report quality as intermediate. Documentary analysis confirmed this diagnosis, with 71.1% of the assessed requirements at the initial level, 23.9% with no implementation, 3.6% at the intermediate level and only 1.4% at the advanced level. The most significant gaps concern materiality, level of assurance, sampling, formal inquiries, documentation, quality management and follow-up of recommendations. The article concludes that achieving advanced report quality requires transforming ISSAI from a formal reference into an institutional practice that is documented, reviewed and subject to follow-up.
The debate on professional competence often contrasts technical knowledge with transferable skills, although labour-market transitions depend on their interaction with experience, identity and institutional conditions. This article examines how different scientific traditions and policy documents explain that interaction and proposes an integrative architecture for technical and vocational education and training. A critical systematic review was conducted on a directed corpus of 35 sources published between 1964 and 2026 and verified through journals, publishers, repositories and international organisations. The corpus comprises eight empirical studies or empirical syntheses, one systematic review, thirteen theoretical contributions, two handbooks and eleven institutional documents. Because populations, measures and outcomes were not commensurable, a pooled statistical effect was not calculated; synthesis without meta-analysis was applied through thematic coding, directional comparison and appraisal of inferential strength. Twenty-three sources address the complementarity of technical and transferable skills, eighteen focus on curriculum-work articulation, thirteen conceptualise employability as multidimensional, thirteen discuss digital, green or lifelong-learning transitions, and only six explicitly address African contexts. The analysis supports a five-layer architecture: epistemic-technical foundation, cognitive mobilisation, socio-professional coordination, longitudinal adaptability and institutional framing. Employability should not be attributed solely to individuals. TVET reform requires integrated curricula, supervised practice and longitudinal evaluation. The article’s contribution is to replace fragmented skill lists with a relational and testable model that can be adapted to African systems.
Mário Munto Ndala· Revista de Estudos Interdisc...· 0 citations
