African Organisation of English-speaking Supreme Audit Institutions

Miscellaneous

Why Performance Audit?

AFROSAI-E has just completed the production of a booklet on performance audit. The purpose of the booklet is to give our SAIs arguments and support in discussions with stakeholders such as PAC, auditees, Government Personnel Department, Ministry of Finance, mass media etc.

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The Art of Audit

The Art of Audit provides an insightful look at eight remarkable government auditors. The auspicious list includes the AG of Uganda, Mr John Muwanga and the former AG of South Africa, Mr Terence Nombembe. Written by Roel Janssen and commissioned by the Netherlands Court of Audit.

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ISSAI 3100 Performance Audit Guidelines – Key Principles

INTOSAI’s fundamental auditing principles recognise that due to the differing approaches and structures of Supreme Audit Institutions (SAIs), not all auditing standards apply to all aspects of their work1. Furthermore, on the basis of the terms of the audit mandate with which SAIs are empowered, any auditing standards external to the SAI cannot be prescriptive,…

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ISSAI 10: Mexico Declaration on SAI Independence

The Mexico Declaration on SAI Independence: Supreme Audit Institutions generally recognise eight core principles, which flow from the Lima Declaration and decisions made at the XVIIth Congress of INTOSAI (in Seoul, Korea), as essential requirements of proper public sector auditing.

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ISAAI 1: The Lima Declaration

The chief aim of the Lima Declaration is to call for independent government auditing. A Supreme Audit Institution which cannot live up to this demand does not come up to standard. It is not surprising, therefore, that the issue of the independence of Supreme Audit Institutions continues to be a theme repeatedly discussed within the…

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Getting to the Heart of the Matter

Getting to the Heart of the Matter Attracting the readers’ interestThe main audience for our value for money (VFM) reports – Members of Parliament, the media are busy people. If they are to read our reports we have to say something interesting – procedures or systems although important do not normally spark interest unless they have…

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Evaluations and its use in value for money studies

Change is a key feature of all aspects of the work which we do in the National Audit Office. This is brought very much into focus as the Government takes forward its modernising programme to improve all aspects of service delivery for the benefit of citizens. New ways of delivering government programmes are being developed…

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2016 Governing Board Meeting: Summary of Key Outcomes

The main observations and outcomes of the 13th Governing Board Meeting sessions on Audit Innovation and Leadership are captured in the 2016 Governing Board Meeting: Summary of Key Outcomes. This summary was developed to be utilised as a ‘roadmap’ tool for member SAIs to link their own strategic plans with the initiatives identified to address…

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