African Organisation of English-speaking Supreme Audit Institutions

Performance Audit Handbook

2nd Edition, November 2016

The AFROSAI-E Performance Audit Handbook is based on ISSAIs, experiences in the region and our course materials, handbooks, manuals, guidelines and other methodological materials. The Handbook is developed for the use in AFROSAI-E activities and by member SAIs in the region. With the consent of AFROSAI-E, it can also be used by other SAIs and non-profit organisations for the purpose of public sector auditing