African Organisation of English-speaking Supreme Audit Institutions

Archive for Apr 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…

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PAS 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…

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PAS 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…

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PAS 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…

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Audit 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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