Effective governance and organisational environment
Strong governance frameworks enable SAIs to operate with purpose, accountability, and transparency. In this workstream, we support SAIs to strengthen their organisational environment through three key areas: the implementation of the IntoSAINT integrity self-assessment tool, the development and execution of strategic and operational plans, and the establishment of robust monitoring and evaluation systems. By aligning these elements with good governance practices, SAIs can enhance their institutional performance and build public trust.
IntoSAINT
Through independent public sector audits, SAIs can make a substantial difference in people’s lives. As such, SAIs must act as model organisations that inspire confidence and credibility in governance systems. In an era of constant change and disruption, integrity is fundamental to increasing the value of SAI contributions for the benefit of their societies.
According to the INTOSAI-P12 principles and ISSAI 130 requirements, SAIs are expected to use IntoSAINT, the INTOSAI methodology for integrity self-assessment, or another relevant tool, to regularly assess the vulnerabilities of their work processes and improve the quality of their services.
In this online course, developed by the Netherlands Court of Audit, you will explore the concept of integrity in depth, learn more about the application of the tool IntoSAINT for SAIs and learn how to become an external moderator for an integrity self-assessment.
The course is available in English and Dutch on the AFROSAI-E Learning Platform
Monitoring and Evaluation
Monitoring and Evaluation (M&E) plays a critical crosscutting role in all aspects of SAI operations – from strategic planning and reporting to stakeholder engagement and learning. Strong M&E systems enable SAIs to demonstrate performance, ensure accountability, and track the implementation of their strategic goals.
INTOSAI principles reinforce the need for effective M&E. INTOSAI P-10 affirms the obligation of SAIs to report on their work, while P-12 and P-20 highlight the value of transparency, accountability, and performance measurement. Internal M&E systems are essential to uphold these principles and enhance organisational effectiveness.
Recognising that few SAIs in our region have established M&E systems or capacity, AFROSAI-E is committed to strengthening both our own M&E practices and those of our members.
Strategic and Operational Planning
More to come – shaping strategies, strengthening operations.
A-SEAT
AFROSAI-E SAI Enhanced Audit Tool
SAI Performance Reporting
Lead by example: Annual Performance Reporting templates for SAIs
To lead by example in being transparent and accountable, a SAI should report annually on its own performance. In collaboration with multiple SAIs in our region, we developed templates to support SAIs in producing annual performance reports. These templates provide SAIs with guidance on what information an Annual Report should contain at a foundation (basic) and standard level.
The templates are based on the minimum requirements for a good annual report on own performance, in line with INTOSAI P-12, P-20 and P-21, and the AFROSAI-E Institutional Capacity Building Framework (ICBF).
These templates can be used as practical tools that can be customised to the SAIs’ context. The templates include a recommended table of contents for an annual report and guidance on the suggested content for each section. The proposed content structure is not exhaustive, and we encourage SAIs to include additional information where possible.