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AFROSAI-E Enhances Performance Audit Training for the Region

Written by: AFROSAI-E

31 January 2025

3 minutes

For nearly two decades, AFROSAI-E has been at the forefront of training performance auditors across the region. One of its flagship capacity-building initiatives, the Performance Audit 3-Module Course, has become an essential foundation for auditors seeking to produce high-quality performance audit reports in line with the International Standards of Supreme Audit Institutions (ISSAIs).

This intensive 12-month course is specifically designed for new Supreme Audit Institution (SAI) employees or existing auditors transitioning into performance auditing. Through its three comprehensive modules—Basic, Pre-study, and Main study—participants acquire the necessary knowledge and skills to conduct ISSAI-compliant audits. By the end of the course, they are equipped to produce a high-quality pre-study memo, a well-structured work plan, and a final audit report that delivers clear value to citizens.

The 3-Module Course has become the benchmark for performance audit induction in the region.  SAIs in the AFROSAI-E region now recognise it as the minimum standard for auditors before they can be deployed to performance audit engagements. A unique and impactful feature of the course is its practical approach—each participating SAI audit team conducts and completes a full performance audit, from planning to final reporting. This hands-on experience ensures that auditors are not only theoretically prepared but also practically competent in executing meaningful audits that drive accountability and governance improvements.

Another significant aspect of this course is the active involvement of experienced facilitators from the region. These facilitators play a crucial role in guiding participants, sharing their experience and expertise, and providing valuable feedback on audit reports. Their engagement also enhances their own capacity to supervise, review, and mentor performance audit teams within their respective SAIs.

Keeping the Training Relevant and Current

This week, a dedicated team of experts from the AFROSAI-E Secretariat and the SAIs of Norway, Kenya, Tanzania, and Ghana are convening in Pretoria for a development workshop focused on updating the Basic Module of the course. Given that the Basic Module is delivered online as a facilitated e-learning module, it is essential to ensure that the content remains up to date with the latest ISSAI developments and best practices in performance auditing. Another crucial element that necessitated the revision was the launch of the updated Performance Audit Handbook in September 2024, which is a reference in the module course.

This revision effort underscores our commitment to continuously strengthening performance audit capacity within the region. By refining and enhancing course content, we ensure that auditors are equipped with the most relevant tools and methodologies to conduct impactful audits that contribute to improved public sector performance and service delivery. With a strong foundation and continuous improvements, the 3-Module Course remains a critical driver of audit quality and accountability across the region.

Photo caption: Development team updating the PA Basic Module materials: Mariam Chikwindo (Tanzania), Peris Gikandu (Kenya), Roberta Ntim (Ghana), Ørvim, Bjørn Martin (Norway), Richard Pappoe (AFROSAI-E Secretariat) and Adrew Kellei (AFROSAI-E Secretariat).

Acknowledging Key Contributions

The Swedish National Audit Office (SNAO) played a pivotal role in the original development of the 3-Module Course material and training sessions, helping to shape its structure and content to meet international standards. Over the years, SNAO has remained a steadfast partner, continuing to support AFROSAI-E in the implementation and evolution of the course. Their ongoing commitment ensures that performance auditors across the region receive the best possible training, strengthening the overall impact of performance auditing on governance and accountability.

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