African Organisation of English-speaking Supreme Audit Institutions

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 the development of performance auditing, it highlights the challenges and opportunities that an organisation might be confronted with in introducing this discipline. I am sure that the contents of the paper will be of interest to those SAIs that intend to introduce and develop performance auditing in their organisations as they can learn from the lessons discussed herein.