Focus Area

Performance Audit Manual (PAM)

Contact

Andrew Kellei

andrew@afrosai-e.org.za

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What?

Who?

SAI performance auditors

How?

that demonstrates how to perform a performance audit and implement the ISSAIs

Why?

to ensure implementation of the ISSAIs and high-quality performance audit reports with clear value to citizens

Link to ICBF

 Assists a SAI to improve the levels of all the questions within Domain 4: Audit standards and methodology

  • Ensuring the performance audit manual is compliant with ISSAIs and other good practices (Question 121)
  • Ensuring regular reviewing and updating of the performance audit manual (Question 122)
  • Ensuring the performance audit manual is customised to fit the SAI’s specific country requirements (Question 123)

Making a difference in the performance of SAIs

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