Archive for Apr 2017
Kenya: Provision of mental healthcare services in Kenya – 2017
Why Performance Audit?
AFROSAI-E has just completed the production of a booklet on performance audit. The purpose of the booklet is to give our SAIs arguments and support in discussions with stakeholders such as PAC, auditees, Government Personnel Department, Ministry of Finance, mass media etc.
Read MoreThe Art of Audit
The Art of Audit provides an insightful look at eight remarkable government auditors. The auspicious list includes the AG of Uganda, Mr John Muwanga and the former AG of South Africa, Mr Terence Nombembe. Written by Roel Janssen and commissioned by the Netherlands Court of Audit.
Read MoreMaking Clear Simple Graphics
Producing reports for Parliament on the value for money of public services presents a significant challenge. To be successful, our reports must be easily understood and designed to make an impact.There is no scope, within the brief window of a Public Accounts Committee hearing, for Members of Parliament to spend time analysing and interpreting the…
Read MoreISSAI 3100 Performance Audit Guidelines – Key Principles
INTOSAI’s fundamental auditing principles recognise that due to the differing approaches and structures of Supreme Audit Institutions (SAIs), not all auditing standards apply to all aspects of their work1. Furthermore, on the basis of the terms of the audit mandate with which SAIs are empowered, any auditing standards external to the SAI cannot be prescriptive,…
Read MoreISSAI 10: Mexico Declaration on SAI Independence
The Mexico Declaration on SAI Independence: Supreme Audit Institutions generally recognise eight core principles, which flow from the Lima Declaration and decisions made at the XVIIth Congress of INTOSAI (in Seoul, Korea), as essential requirements of proper public sector auditing.
Read MoreISAAI 1: The Lima Declaration
The chief aim of the Lima Declaration is to call for independent government auditing. A Supreme Audit Institution which cannot live up to this demand does not come up to standard. It is not surprising, therefore, that the issue of the independence of Supreme Audit Institutions continues to be a theme repeatedly discussed within the…
Read MoreIntegrating Environmental Audit Risks in Audit at LG level Brochure
With the support of the GIZ, AFROSAI-E developed an innovative audit approach to integrate environmental audit risks at local government level, in the normal audit activities of supreme audit institutions. This brochure provides more information on the approach and shares the story of two SAIs (Sierra Leone and South Africa) that implemented it in 2016.…
Read MoreGetting to the Heart of the Matter
Getting to the Heart of the Matter Attracting the readers’ interestThe main audience for our value for money (VFM) reports – Members of Parliament, the media are busy people. If they are to read our reports we have to say something interesting – procedures or systems although important do not normally spark interest unless they have…
Read MoreA Practical Guide to Sampling
This guide is the latest in a series on sampling. It has been produced in response to a large number of requests received by the Statistical and Technical Team relating to sampling matters. The guide aims to consolidate the information required for you to complete the survey process from design to reporting. It provides this…
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