African Organisation of English-speaking Supreme Audit Institutions

Report Writing Performance Audit Guideline 2012

The performance audit report is the most important product of the audit, with the aim to add value and better use of resources. It is the product on which the SAI’s performance audit function is judged by the stakeholders. Errors in the report could be potentially damaging to the credibility of the particular report and to the SAI as an organisation. It is therefore of importance that a great deal of attention be given to the accuracy, logic and clarity of a report.2

Performance audit reports present evidence on performance problems and the roots causes to them, as well as conclusions on the performance and usually practical recommendations to the responsible party on how to improve performance. To get the message forwarded to the target groups like parliament, government and other stakeholders