African Organisation of English-speaking Supreme Audit Institutions

Archive for Apr 2011

Risk Management Guideline for SAIs – 2011

This guideline is based on the INTOSAI’s GOV 9130 for Internal Control standards for the Public sector -‘Further Information in Entity Risk Management” which is based on the Committee on Sponsoring Organisations (COSO) of the Treadway Commission’s integrated framework for internal control. The purpose of this guideline is to provide practical guidance on how the…

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Public Procurement Performance Audit Guideline 2011

The main purpose of this guideline is to provide guidance when conducting performance audits on public procurement and propose applicable working methods. It is too often in the region that procured goods, services or construction work not are provided at the right price, in the right quality and at the right time. Performance audits of…

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Performance Audit of Government’s Response to Environmental Problems 2011

AFROSAI-E has declared performance audit as a strategic imperative and the audit of environmental issues is an important focus area in the region. This document titled, “Performance audit of government’s response to environmental problems, examples of audit areas and topics” aims to increase the capacity of SAIs to focus on environmental issues while carrying out…

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Guideline on Auditing Revenue 2011

The guideline assists auditors in performing audits of revenue in an effective way in accordance with the ISSAIs. Included is system descriptions and audit procedures for the following types of revenue: Income tax Customs and excise duties VAT and sales tax Extractive industries Local government collections

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Guideline: Annual Operational Plan – 2011

The AFROSAI-E’s mission is to enhance the institutional capacity of SAIs. Proper planning is an important prerequisite for the development of institutional capacity. IDI and AFROSAI-E developed in cooperation a Handbook on Strategic planning that was presented in 2009. This guideline contains the continuation of the strategic planning process described in the Handbook.  

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Annual Overall Audit Plan 2011

The Annual Audit Plan Guideline provides a step-by-step description on how to practically plan the audits for the audit year. The guideline shows how to plan realistically, based on available resources, risk and materiality, on the different levels of the organization.The guideline contains templates that among others show the structure of the annual overall audit…

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