Publications

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.

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.

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,…

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.

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…

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…