African Organisation of English-speaking Supreme Audit Institutions

AFROSAI-E Maintenance of Assets 2010

AFROSAI-E has declared performance auditing as a strategic imperative and decided on an ambitious goal for the development of performance auditing within the region. AFROSAI-E will achieve this by supporting our member SAIs with template manuals, guidelines, training, production of training material, website development, quality assurance visits, etc.

AFROSAI-E has decided to develop guidelines for specific audit problem areas that are often the object for performance audits. The guidelines on performance auditing of maintenance are the second in this series.

The guidelines were developed by a working group consisting of Mr. Fredrik Friberg and Mr. Jan Vikström from our institutional partner, the Swedish National Audit Office, in cooperation with Mr. Bengt Sundgren at the AFROSAI-E Secretariat. The working group has visited the SAIs of Botswana and Uganda to collect the experiences from these SAIs’ work on maintenance audits.

We hope these guidelines will assist our member SAIs when carrying out performance audits on maintenance. If you have feedback on the guidelines or suggestions for new topics in these series of guidelines you are welcome to contact the AFROSAI-E Secretariat.