African Organisation of English-speaking Supreme Audit Institutions

Focus Areas

Professionalisation

PROFESSIONALISATION A Professionalisation Strategy by Africa for Africa The African public sector experiences a severe shortage of professional accountants and auditors. Professional accountants that are in government have typically only been exposed to private sector theory during their initial professional development. They often lack an understanding of public sector challenges and expectations relating to their…

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Communication

COMMUNICATIONS Strengthening Internal and External Communications Communication is one of AFROSAI-E’s strategic imperatives. From an external perspective, communication is critical as a means to provide information on how the government manages the state resources. Communication promotes transparency and best practice in government operations, and builds trust, confidence and credibility in public institutions and in the…

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Human Resources

HUMAN RESOURCES MANAGEMENT Investing in People, the Most Valuable Resource Developing the Human Resources Management function in SAIs is one of AFROSAI-E’s strategic imperatives, as well as one of the 5 domains of the AFROSAI-E Institutional Capacity Building Framework. For SAIs to address challenges facing the audit profession, it is of vital importance to rethink the…

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Management Development

MANAGEMENT & LEADERSHIP DEVELOPMENT Strengthening SAIs from the Top Down To assist the SAIs in reaching level 3 and beyond of the Institutional Capacity Building Framework (ICBF), AFROSAI-E has undertaken a number of development initiatives both at the regional and SAI level. These initiatives have resulted in the creation of guidance and training material for…

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Audit Methodology

AUDIT METHODOLOGY The 5 Benchmarks for Continued Success Regularity Audit Ensuring that Financial Reports are True and Fair The regularity audit is part of an overall process to uplift SAIs in the AFROSAI-E region to a professional standard. The process is in accordance with the ISSAIs (1000-2999); which means full compliance with all relevant ISAs…

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