African Organisation of English-speaking Supreme Audit Institutions

Archive for Apr 2008

Guidelines on Performance Audit of Waiting Time 2008

AFROSAI-E has declared performance audit as a strategic imperative and decided on a very ambitious goal for the development of performance audit within the region. The organisation will achieve this by supporting SAIs with training, production of training material, website development, quality assurance visits, etc. The General Auditing Standards of INTOSAI1 stipulate that each Supreme…

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Developing Performance Audit – Lessons learnt from Botswana 2008

The AFROSAI-E Secretariat approached the Office of the Auditor-General to share its experience in developing performance auditing in Botswana for the benefit of the Supreme Audit Institutions (SAIs) of the region. This paper provides a detailed and objective view of the way performance auditing has evolved at SAI Botswana. In addition to providing details of…

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