Archive for Apr 2013
Uganda: The management of Uganda’s blood transfusion services – 2013
PAS Guideline 5 Designing Performance Audits – 2013
A difficult phase in performance auditing is planning and designing. In this paper the area to be audited – perhaps a result of strategic planning – is taken for granted, and the auditors are familiar with the motives and assumptions behind that decision. The purpose of this paper is to provide guidance on how to…
Read MorePAS Guideline 4 Making performance audit reports reader friendly – 2013
To effectively add value and promote the better use of resources, it is important that performance audit reports are clear, concise, logical, and focused on the topic area. Reports are likely to have the greatest impact on a wide audience when they are reader-friendly. This practical guide is aimed at assisting performance auditors in the…
Read MorePAS Guideline 3 Safeguarding quality in the performance audit process – 2013
The credibility and effectiveness of Supreme Audit Institutions (SAIs) is highly influenced by the extent an SAI can establish and maintain a high level of quality in its audit products. INTOSAI has therefore issued ISSAI 40 „Quality Control for SAIs‟ in September 2010. ISSAI 3000 „Implementation guidelines for Performance auditing‟ and ISSAI 3100 „Performance audit…
Read MorePAS Guideline 2 Communication in the Performance audit process – 2013
The purpose of this paper is to assist and guide Supreme Audit Institutions (SAIs) regarding communication in the audit process. For performance audit good communication is essential. A proper understanding of the audited entity and its context and that of the specific audit topic is important; particularly as performance auditing uses various kinds of audit…
Read MorePAS Guideline 1 Selecting Performance Audit Topics – 2013
This paper aims to assist Supreme Audit Institutions (SAIs) in selecting audit topics. As SAIs operate differently, the intention is not to prescribe, but rather to share good practices in an effort to develop uniform processes across SAIs based on INTOSAI standards and guidelines. This document provides an overview of the strategic and annual planning…
Read MoreAudit Considerations for Performance Information-2013
This guideline will introduce the topic of performance information to the auditors in the AFROSAI-E region and provide guidance and ideas on how to go about auditing performance information to auditors who are new to those types of audits.
Read MoreAudit Considerations for Extractive Industries-2013
Audit Considerations for Extractive Industries The growth of the petroleum sector in Africa is escalating. This sector presents a number of challenges for the public sector. The regulatory framework that is needed to ensure a sustainable development of the sector, a fair share of income and an equitable distribution of that income is complex and…
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