Contact
Andrew Kellei
andrew@afrosai-e.org.za
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What?
Is a face-to-face workshop , workshops are announced via formal letters to the SAIs inviting the nomination of participants.
Who?
SAI performance auditors, performance audit reviewers and supervisors, executive officers and senior managers whose role includes performance auditing supervision and review functions, SAI operational managers (working directly with teams or having a supervisory role), and SAI senior managers responsible for performance audit functions
How?
that trains and updates on the supervision and review functions of a performance audit
Why?
to appreciate the role of performance audit-specific strategies and annual operational plans for better growth of the function, understand the critical role that supervision and support have in impacting performance auditors, understand the importance of reviews and the related quality management processes needed to enhance the quality of the audit work in the performance audit cycle, and appreciate how shared experiences can benefit mutual learning in the performance audit discipline
Link to ICBF
Assists a SAI to improve the levels of all the questions within Domain 4: Audit standards and methodology
- Adopting a risk-based audit methodology in the management of all its audits (Question 110)
- Ensuring an overall annual audit plan on how to address financial audit backlogs (Question 111)
- Adopting the public financial management reporting framework or a similar tool to ensure comprehensive coverage of its mandate (Question 113)
- Ensuring training programmes of all audit types are based on the SAI’s audit manuals (FAM, CAM, and PAM) (Question 116)
- Ensuring 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 performance audit manual is customised to fit the SAI’s specific country requirements (Question 123)
- Ensuring quality assurance system for all types of audits clearly defines the roles and responsibilities of all team members, team leaders, audit managers, and engagement partners – as well as engagement quality control reviewers, where applicable (Question 124)
- Ensuring quality assurance measures for all audit types clearly specifies the requirements for planning of types of reviews – including nature, scope, and frequency (Question 125)
- Establishing a system to ensure that, at the audit engagement level, its auditors [and any contractors] comply with the following ethical requirements: integrity, independence and objectivity, competence, professional behaviour, confidentiality, and transparency (Question 138)
- Ensuring individual (financial, compliance and performance) audit opinions or conclusions and assurance for each ministry, department and agency audited (Question 141)
- Ensuring support for the preparations of deliberations of audit findings and outcomes (financial, compliance and performance reports) in parliamentary committees, and participates at a management level in meetings, as agreed with PAC or other relevant parliamentary standing committees from time to time (Question 143)
Making a difference in the performance of SAIs
10 Hilden Rd, Lynnwood Manor, Pretoria 0081