This comprehensive resource is designed to support capacity building and further development of regional performance auditing. This unique digital edition, launching in June 2024, is a valuable reference for practising performance auditors and the AFROSAI-E Performance Audit 3-Module course.

The AFROSAI-E Performance Audit Handbook supports capacity building and further development of performance auditing in the region. It can be used as reference material for practising performance auditors and the AFROSAI-E Performance Audit 3-Module course.

Learning to conduct performance audits is akin to learning how to drive a car. Just as you need knowledge from books on driving principles and traffic regulations and technical advice from a car manual, you must also practice driving to truly learn. Similarly, this Handbook equips you with the theoretical understanding and practical advice needed to conduct performance audits effectively. It’s not just a reference book, but a practical tool for action.

Since the release of the first version in November 2013, the AFROSAI-E Performance Audit Handbook has played a significant role in the region’s development and progress of performance auditing. Some SAIs have seen a substantial increase in performance auditors and reports produced annually. As AFROSAI-E, we are committed to taking performance auditing to the next level, with the goal of producing timely and impactful performance audit reports that make a tangible difference in the lives of citizens. This is the inspiration behind our work on this Handbook.

This edition is called the AFROSAI-E Performance Audit Handbook ‒ Digital Edition 1.0. It has been updated to include the regional usage experiences and the experience from the IDI Performance Audit Handbook developed in cooperation with the INTOSAI Performance audit sub-committee, as well as to modernise its look. The descriptions of SAIs’ experiences in the region have also been updated, and a new section on bringing causes into the analysis has been added. The Handbook stresses the importance of assessing causes and the reasons for performance problems or weaknesses to develop high-quality audit reports that add value to the users.

In addition, the text in the Handbook has been reworked to clarify some messages, and the flow of information in different chapters has been improved. SAIs and individual users are encouraged to submit ideas to the AFROSAI-E Secretariat on further enhancing the Handbook. Since the Handbook is now only available in digital format, it can be updated as needed, ensuring its relevance in a rapidly changing field. A log showing minor and major updates will be available on the AFROSAI-E website.