African Organisation of English-speaking Supreme Audit Institutions

Guidelines

Making Clear Simple Graphics

Producing reports for Parliament on the value for money of public services presents a significant challenge. To be successful, our reports must be easily understood and designed to make an impact.There is no scope, within the brief window of a Public Accounts Committee hearing, for Members of Parliament to spend time analysing and interpreting the…

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A Practical Guide to Sampling

This guide is the latest in a series on sampling. It has been produced in response to a large number of requests received by the Statistical and Technical Team relating to sampling matters. The guide aims to consolidate the information required for you to complete the survey process from design to reporting. It provides this…

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PAS Guideline 3 Safeguarding quality in the performance audit process – 2013

The credibility and effectiveness of Supreme Audit Institutions (SAIs) is highly influenced by the extent an SAI can establish and maintain a high level of quality in its audit products. INTOSAI has therefore issued ISSAI 40 „Quality Control for SAIs‟ in September 2010. ISSAI 3000 „Implementation guidelines for Performance auditing‟ and ISSAI 3100 „Performance audit…

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PAS Guideline 2 Communication in the Performance audit process – 2013

The purpose of this paper is to assist and guide Supreme Audit Institutions (SAIs) regarding communication in the audit process. For performance audit good communication is essential. A proper understanding of the audited entity and its context and that of the specific audit topic is important; particularly as performance auditing uses various kinds of audit…

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PAS Guideline 1 Selecting Performance Audit Topics – 2013

This paper aims to assist Supreme Audit Institutions (SAIs) in selecting audit topics. As SAIs operate differently, the intention is not to prescribe, but rather to share good practices in an effort to develop uniform processes across SAIs based on INTOSAI standards and guidelines. This document provides an overview of the strategic and annual planning…

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Report Writing Performance Audit Guideline 2012

The performance audit report is the most important product of the audit, with the aim to add value and better use of resources. It is the product on which the SAI’s performance audit function is judged by the stakeholders. Errors in the report could be potentially damaging to the credibility of the particular report and…

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Risk Management Guideline for SAIs – 2011

This guideline is based on the INTOSAI’s GOV 9130 for Internal Control standards for the Public sector -‘Further Information in Entity Risk Management” which is based on the Committee on Sponsoring Organisations (COSO) of the Treadway Commission’s integrated framework for internal control. The purpose of this guideline is to provide practical guidance on how the…

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Public Procurement Performance Audit Guideline 2011

The main purpose of this guideline is to provide guidance when conducting performance audits on public procurement and propose applicable working methods. It is too often in the region that procured goods, services or construction work not are provided at the right price, in the right quality and at the right time. Performance audits of…

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Guideline on Auditing Revenue 2011

The guideline assists auditors in performing audits of revenue in an effective way in accordance with the ISSAIs. Included is system descriptions and audit procedures for the following types of revenue: Income tax Customs and excise duties VAT and sales tax Extractive industries Local government collections

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