Making A Difference In The Performance Of SAIs

Quality Assurance

AFROSAI-E has always emphasised the importance of Quality Assurance activities in the SAIs in the region. In 1998 the AFROSAI-E established a regional mechanism for carrying out quality assurance reviews in the SAIs of the region. Quality Assurance Models were developed for conducting reviews at institutional level and individual audit level (for both Regularity audit and Performance audit). A number of reviews focused on regularity audit were carried out from 1999 to 2000 and they revealed a need for improvement in the quality control systems in the SAIs. In 2006, the Heads of SAIs emphasised quality assurance once again, by identifying it as one of the six strategic imperatives for the region. In cooperation with the INTOSAI Development Initiative (IDI), AFROSAI-E created a pool of regional reviewers for financial audits. At the same time a need was identified for practical guidance in setting up or strengthening the quality assurance function in SAIs and on conducting quality assurance at institutional and individual audit levels within a SAI.

The IDI and the AFROSAI-E cooperated to develop the quality assurance handbook to meet the above mentioned need in 2007. This handbook has been updated to take into account new and updated standards, to provide more and specific guidance to SAIs, regional reviewers and reviewers in an SAI in setting up a QA function, and carrying out QA reviews at regional level and within SAIs.