African Organisation of English-speaking Supreme Audit Institutions


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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


Guideline: Annual Operational Plan – 2011

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 Handbook on Strategic planning that was presented in 2009. This guideline contains the continuation of the strategic planning process described in the Handbook.  


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…


AFROSAI-E Maintenance of Assets 2010

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 our member SAIs with template manuals, guidelines, training, production of training material, website development, quality assurance visits, etc. AFROSAI-E has decided to develop guidelines for…

Strategic Planning Handbook

Strategic Planning Handbook

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 is based on a ‘doable’ strategic planning model developed and piloted by the IDI and AFROSAI-E in ten countries in the region. This handbook has…


Consolidated guidance on regularity audits with environmental focus – Updated guidance for AFROSAI-E region – 2009

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 in Nelspruit, South Africa in 2002 and the course in Nairobi, Kenya in 2004. Furthermore a guideline relating to compliance auditing of medical waste has…


Guidelines on Performance Audit of Waiting Time 2008

AFROSAI-E has declared performance audit as a strategic imperative and decided on a very ambitious goal for the development of performance audit within the region. The organisation will achieve this by supporting SAIs with training, production of training material, website development, quality assurance visits, etc. The General Auditing Standards of INTOSAI1 stipulate that each Supreme…


Getting Beneath the Surface – Qualitative Techniques

The aim of this guide is to explore the wide range of tools and techniques available for undertaking robust and convincing qualitative work. Part 1 of the guide focuses on the value of qualitative work and how best to use this guide. Part 2 of the guide focuses on the main forms of qualitative data…