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 approaches and data collection methods. In addition, there are always several options available on how to design an audit examination.

Auditors should seek to maintain good professional relationships with all stakeholders, promote a free and frank flow of information in so far as confidentiality requirements permit, and conduct discussions in an atmosphere of mutual respect and understanding.1 Good external relations is important not only with the short term perspective of getting access to information and getting better understanding of the subject matter; it is equally important with the long term perspective for a SAIs to gain trust, respect and credibility with stakeholders.2 SAIs that are known to listen to various, relevant views and arguments; recognized as making assessments based on rational and independent grounds; and which publish their findings and recommendations, will find it easier to safeguard their reliability, integrity and objectivity.