African Organisation of English-speaking Supreme Audit Institutions


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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AFROSAI-ETransversal Activity Report 2015

The 2015 Transversal Activity Report is based on the annual Institutional Capacity Building Framework (ICBF) questionnaire sent out to AFROSAI-E member SAIs. This Transversal Activity Report was presented at our Governing Board meeting in Abuja, Nigeria in May 2016. If you are not an AFROSAI-E member, click here to download the report

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AFROSAI-E Achievements for the Strategic Cycle 2010 – 2014

At the 2015 Governing Board meeting AFROSAI-E formally adopted the Corporate Plan for 2015 – 2019 and; since then, we’ve forged ahead at full-steam with its implementation. While we are moving ahead with the challenges of a new corporate plan, we also took the opportunity to look back at the key events and our major…

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PAS Guideline 5 Designing Performance Audits – 2013

A difficult phase in performance auditing is planning and designing. In this paper the area to be audited – perhaps a result of strategic planning – is taken for granted, and the auditors are familiar with the motives and assumptions behind that decision. The purpose of this paper is to provide guidance on how to…

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Audit Considerations for Extractive Industries-2013

Audit Considerations for Extractive Industries The growth of the petroleum sector in Africa is escalating. This sector presents a number of challenges for the public sector. The regulatory framework that is needed to ensure a sustainable development of the sector, a fair share of income and an equitable distribution of that income is complex and…

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Annual Overall Audit Plan 2011

The Annual Audit Plan Guideline provides a step-by-step description on how to practically plan the audits for the audit year. The guideline shows how to plan realistically, based on available resources, risk and materiality, on the different levels of the organization.The guideline contains templates that among others show the structure of the annual overall audit…

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