Guidelines

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…

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…

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…

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…

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…

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…

The AFROSAI-E’s mission is to enhance the institutional capacity of SAIs. Proper planning is an important prerequisite for the development of institutional capacity. IDI and AFROSAI-E developed in cooperation a…

AFROSAI-E has declared performance auditing as a strategic imperative and decided on an ambitious goal for the development of performance auditing within the region. AFROSAI-E will achieve this by supporting…

This strategic planning handbook is an attempt to help SAIs in AFROSAI-E to create their strategic plans and more importantly to develop their strategic planning and thinking capacities. The handbook…

During the past years there have been many initiatives in the AFROSAI-E region regarding environmental audits. Interventions on environmental auditing included a course in Arusha, Tanzania in 1999, a workshop…