African Organisation of English-speaking Supreme Audit Institutions

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 Audit Institution (SAI) should adopt policies and procedures to prepare manuals and other written guidance and instructions concerning the conduct of audits. AFROSAI-E has already developed a general manual on performance audit.

As a continuation of this work, the organisation has decided to develop concrete guidelines for specific audit problems that are often the object for performance audits. These guidelines on waiting time audits are the first in this series of guidelines