African Organisation of English-speaking Supreme Audit Institutions

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 SAI’s management can develop risk management frameworks/ policies, design and implement risk management plans or strategies across their SAIs. If applied, this guideline will help SAIs to effectively achieve their mandates.