Assists a SAI to improve the levels in the following areas within Domain 4: Audit methodology and standards and Domain 2: Organisation and management

• Developing an IT/IS audit strategy for its IT/IS audits (Question 127)
• Using tools such as computer assisted audit techniques (CAATS) (Question 131)
• Ensuring the SAI’s annual IT/IS audit coverage, as a percentage of the number of critical national information systems, is… (Question 128)
• Auditing the main integrated financial management expenditure and revenue systems of the country (Question 129)
• Using an electronic audit management system (Question 130)
• Developing and implementing appropriate systems for engagement quality management reviews for reports on all types of audits (Question 126)
• Developing and implementing an ICT strategy that is aligned to its strategic goals and/or objectives (Question 62)
• Implementing a management information system (MIS), which includes financial and performance information and reporting (Question 61)

General ICBF questions:

• Does the government record financial transactions on an integrated financial management system (IFMIS)?
• Does the SAI audit IFMIS annually?