Quality and value-adding audits
Delivering high-quality audits that provide insight and drive improvement is at the heart of every SAI’s mandate. In this workstream, we support SAIs in applying robust quality management practices that align with international standards across a wide range of audit types. These include financial, compliance, and performance audits, as well as audits of information systems, environmental and sustainability assurance, and emerging areas such as extractive industries, disaster response, anti-corruption, and public financial management. Our aim is to help SAIs produce audits that not only meet technical standards but also add real value to governance and service delivery.
Financial and Compliance Audit
Supporting high-quality, standard-compliant audits across the region
AFROSAI-E provides practical tools and guidance to help SAIs conduct high-quality financial and compliance audits in line with international standards. Our Financial and Compliance Audit Manuals are designed specifically for the SAI environment to support consistent, effective audit practices.
We also offer tailored guidance on audit considerations for local government, helping SAIs address the unique risks and complexities of auditing at this level. Together, these resources strengthen the credibility, relevance, and impact of SAI audit work.
Financial Audit Manual (FAM)
The AFROSAI-E Financial Audit Manual (2022) provides the audit team with a methodology for completing an audit. This manual is based on ISSAI 200. For further guidance, refer to the INTOSAI standards (ISSAIs) 2000-2899. The audit working papers are standardised, and the manual provides the method of documenting and referencing information to ensure consistency.
Financial Audit Manual (FAM) e-learning
The FAM e-learning programme provides a comprehensive introduction to AFROSAI-E’s Financial Audit Manual, supporting auditors in applying a consistent, high-quality approach to financial audits. Available on the AFROSAI-E Learning Platform (ALP), the course is designed to enhance understanding of the financial audit process, from planning to reporting, and to strengthen practical application of the methodology across all levels of audit staff.
The programme includes two levels:
Basic Level: Covers the fundamental principles, stages, and documentation requirements of the financial audit process — ideal for new or refresher learners.
Advanced Level: Builds on the basic level through an interactive case study, guiding learners to apply the FAM methodology in a simulated audit environment.
Participants must achieve a 60% pass mark to complete the course and will receive a certificate with CPD points. The programme can be used independently, as part of blended learning, or for onboarding new audit professionals.
Compliance Audit Manual (CAM)
A compliance audit assesses whether activities and transactions comply with applicable laws, regulations, and directives — promoting accountability, good governance, and transparency.
The AFROSAI-E Compliance Audit Manual (CAM) provides practical guidance for planning, conducting, and reporting compliance audits in line with the International Standards of Supreme Audit Institutions (ISSAIs). It explains key concepts, outlines audit processes and tools, and supports SAIs in implementing the compliance audit standard effectively.
While compliance audits can be performed on their own or alongside financial and performance audits, the CAM focuses primarily on conducting stand-alone compliance audits in accordance with ISSAI 4000, which builds on the principles of ISSAI 100 and ISSAI 400.
Compliance Audit Manual (CAM) e-learning course
The CAM e-learning programme equips auditors with the knowledge and tools to conduct compliance audits in line with AFROSAI-E’s Compliance Audit Manual. Hosted on the AFROSAI-E Learning Platform (ALP), the course makes the compliance audit methodology accessible and adaptable, helping SAIs strengthen audit quality and consistency in this key area.
The programme structure includes two progressive levels:
Basic Level: Introduces the principles, objectives, and process steps of a compliance audit, providing a strong conceptual foundation.
Advanced Level: Expands on this knowledge through a practical case study that demonstrates the application of the CAM methodology to real-world audit scenarios.
Learners who achieve a minimum pass mark of 60% will earn a certificate with CPD points. The programme serves as a valuable resource for SAIs implementing or strengthening their compliance audit functions, and as induction material for new audit staff.
Local Government Audit Considerations Guideline
INTOSAI-P 12 emphasises the importance of delivering value and benefits to citizens, encouraging the SAI to focus on adding value to the citizens. Auditors of local government authorities can demonstrate that services are being delivered to citizens through value-added reports.
The purpose of this guideline is to consolidate the knowledge of SAIs by providing guidance on key local governance issues and how auditors can address audit considerations to produce value-added reports.
Quality Management
AFROSAI-E places quality at the heart of effective public auditing. To support continuous improvement across the region, we coordinate regular quality assurance (QA) reviews of each SAI every three years, as endorsed by our Governing Board. These reviews serve as a key development mechanism—helping SAIs strengthen their internal systems and align with international standards.
Quality Assurance Certification Programme
Since 2017, AFROSAI-E has offered a Quality Assurance Certification Programme designed in line with the ISSAIs. This programme:
- Builds regional capacity for independent QA reviews,
- Promotes consistent QA practices across SAIs,
- Strengthens the credibility of QA processes,
- Develops a regional pool of certified QA professionals.
What's New?
In response to the revised ISSAI 140, AFROSAI-E is currently developing a practical Internal Quality Management Manual. This resource will support SAIs in implementing robust internal quality management systems that go beyond assurance and embed quality in every aspect of audit work.
Performance audit
Template Performance Audit Manual
A standards-based foundation for developing national manuals
The AFROSAI-E Performance Audit Template Manual is a normative resource designed to help SAIs align their national performance audit manuals with the International Standards of Supreme Audit Institutions (ISSAIs). It provides clear guidance on audit standards and working processes, with direct references to relevant ISSAIs.
While less detailed than the Performance Audit Handbook—which focuses on capacity building and practical methods—the Template Manual serves as a structured framework for national adaptation. Customisation guidance is included throughout, with clearly marked sections to be adjusted or removed during localisation.
SAIs are encouraged to review the content carefully to ensure consistency with ISSAI requirements when making changes.
A practical tool for impactful performance auditing
The AFROSAI-E Performance Audit Handbook is a comprehensive, user-friendly resource designed to strengthen capacity and support the ongoing development of performance auditing across the region. This updated Digital Edition 1.0, launched in June 2024, draws on over a decade of regional experience, feedback from users, and lessons from the INTOSAI Performance Audit Handbook.
Much like learning to drive, mastering performance audit requires both theoretical knowledge and hands-on practice. This Handbook offers both—serving as a reference for practicing auditors and a key resource in the AFROSAI-E 3-Module Performance Audit Course.
New features include:
Updated SAI experiences from the region
A new section on analysing root causes of performance issues
Improved structure and clarity throughout
Digital format with regular updates and a change log
With this evolving resource, AFROSAI-E aims to help SAIs produce timely, relevant, and high-impact audit reports that make a real difference in citizens’ lives.
Strengthen your audit capabilities with our self-paced online courses in Performance Auditing.
Introduction to Performance Audit (English): By completing this course, you will develop a solid understanding of performance auditing and the essential steps involved in planning an audit engagement. This course is ideal for beginners and is open for enrolment to all SAI staff.
Performance Audit Basic Module (Portuguese): The first in a 3-part series designed to guide auditors through the essential concepts and processes of performance auditing.
Advanced Performance Audit courses
Designed for performance auditors across the AFROSAI-E region, this course equips you with essential knowledge on data collection and data analysis—crucial skills for evidence-based performance audits.
This practical course introduces the core concepts of sampling, explains sampling procedures, and guides you through determining an appropriate sample size for your audit. Successful learners will receive both a badge and a certificate.
Interviewing is both an art and a technical skill. This module helps you strengthen your interviewing abilities through structured reflection, practical guidance, and insights that support continuous improvement throughout your audit career.
Learn how to analyse and interpret quantitative data effectively. By the end of the course, you’ll be better equipped to use quantitative evidence to elevate the quality and credibility of your audit reports.Whether you’re just starting out or looking to build on your existing knowledge, these courses offer a flexible way to upskill and grow your performance audit expertise.
Best Performance Audit Report prize
Public Financial Management Reporting Framework
Auditing PFM systems to strengthen accountability and accelerate SDG progress
Effective public financial management (PFM) is essential for achieving the Sustainable Development Goals (SDGs)—especially SDG 16, which calls for accountable, transparent institutions. To support this, AFROSAI-E and GIZ developed the PFM Reporting Framework, a unique audit tool that enables SAIs to assess the overall performance and risks of PFM systems across the full budget cycle.
Used in over 15 countries across Africa, Europe, and Latin America, this Excel-based tool helps auditors move beyond isolated findings to report on systemic weaknesses, interdependencies, and root causes. It covers key institutions such as Ministries of Finance, Parliament, Revenue Authorities, and major service-delivery ministries like Health and Education—highlighting how their performance links to sustainable development.
With this framework, SAIs can deliver more meaningful, system-level insights and drive reforms that make public spending more effective and impactful.
Information Systems Audit & Cybersecurity
Supporting SAIs in auditing technology-driven environments
As governments increasingly adopt digital technologies to deliver services, the audit environment is rapidly evolving. The AFROSAI-E IS Audit Guideline helps auditors navigate this shift by providing practical guidance on auditing information systems—whether as a dedicated audit focus or as part of broader financial, compliance, or performance audits.
Aligned with INTOSAI GUID 5100, the guideline equips auditors to assess the reliability, security, and effectiveness of IT systems and electronic processes, ensuring that audit conclusions remain relevant and robust in a digital era.
Strengthening SAIs’ ability to audit in a digital world
In partnership with the Office of the Auditor General of Norway, AFROSAI-E launched the IS Audit Champions Programme in July 2017. This initiative combined training workshops with hands-on pilot audits, targeting areas where SAIs have faced persistent challenges in building IT audit capacity. The programme has successfully established a regional network of IS audit champions equipped to lead and support foundational IS audits within their institutions.
Building on this progress and responding to regional feedback, AFROSAI-E began implementing the IS Audit Experts Programme in 2023. This advanced training course is designed for IS auditors who have moved beyond entry-level and require continued professional development. The programme focuses on strengthening practical capacity within SAIs to audit critical information systems and to support financial, compliance, and performance audit teams effectively.
These programmes are implemented through in-person training workshops interspersed with specialised pilot audits in key risk areas, ensuring the skills gained are directly applied and embedded in the SAI’s audit processes.
Guiding SAIs to use data as a strategic asset
AFROSAI-E’s Guide to Becoming a Data-Driven SAI provides strategic and practical direction to SAIs aiming to embed data use across all levels of their organisation. The guide builds on insights from AFROSAI-E’s 2020 research paper, Integrating Big Data in Public Sector Audit, which highlighted low data analytics adoption in audits and broader challenges around data use in decision-making across the region.
A data-driven SAI uses data not just in audits but as a foundation for organisational strategy, culture, and decision-making. This guide supports SAIs in moving beyond tools and infrastructure by integrating data into their core processes across financial, compliance, and performance audits.
Targeted at SAI leadership and audit management, the guide outlines key strategic, operational, and practical considerations, drawing from regional findings and real SAI experiences to support meaningful data transformation.
Working Group on Information Systems Audit and Management (WGISAM)
Regional collaboration for IS audit and management in the digital age
Rapid technological change continues to reshape the audit environment, posing new challenges for both Information Systems (IS) audit and management in SAIs. In response, AFROSAI-E established the WGISAM in 2019, following the 2018 Strategic Review and Governing Board discussions on “SAIs in the Digital Age.”
WGISAM serves as a regional platform for knowledge exchange and collaboration on issues related to IS audit, cybersecurity, and IT governance. The group brings together IS auditors, IT support professionals, and those responsible for IS governance to share solutions and strengthen digital resilience across SAIs.
Through this working group, AFROSAI-E fosters peer learning and practical support to help SAIs keep pace with digital transformation and enhance their capacity to manage and audit complex information systems effectively.
2025 Annual WGISAM Meeting
This year, 24 participants from eight SAIs came together in Luanda, Angola, from 27 to 31 October, to explore how technology, especially AI and data analytics, can strengthen audit quality, enhance efficiency, and support SAIs’ long-term digital transformation.
Click here to read more about the key learning areas and resolutions from the 2025 meeting.
Auditing Disasters
Building resilient SAIs to respond in times of crisis
Disasters—whether natural or man-made—often strike unexpectedly and have far-reaching human, economic, and social consequences. The COVID-19 pandemic was a stark example, exposing weaknesses in disaster preparedness and highlighting the urgent need for resilient institutions, including Supreme Audit Institutions (SAIs).
In response, AFROSAI-E conducted a research study to assess how well SAIs in sub-Saharan Africa were able to meet audit expectations during the pandemic. The findings revealed critical internal and external challenges that impacted SAIs’ ability to function effectively in times of crisis.
To help SAIs build resilience and respond more effectively in future disaster situations, AFROSAI-E developed a Pocket Guide on Auditing in Disaster Situations. This guide provides practical direction and is supported by our broader suite of resources, including audit manuals (financial, compliance, performance, and IS), research papers, reporting frameworks, and disaster-relevant fact sheets.
Together, these tools aim to equip SAIs to bridge the audit expectation gap and contribute meaningfully during disaster recovery and preparedness efforts.
- Pocket Guide on Auditing in Disaster Situations - English
- Pocket Guide on Auditing in Disaster Situations - French
- AFROSAI-E Regional Stocktaking Report on COVID-19 Audits - English
- AFROSAI-E Research Paper: Resilience of SAIs during COVID19 - English
- AFROSAI-E Research Paper: Resilience of SAIs during COVID19 - Portuguese
- AFROSAI-E Research Paper: Resilience of SAIs during COVID19 - French
Audit of Extractive Industries (EI)
Supporting SAIs to audit natural resource management effectively
Natural resources have the potential to significantly impact a country’s development—but they require strong governance, transparency, and skilled oversight. This AFROSAI-E guideline is designed to help SAIs audit the public sector management of extractive industries (EIs) more effectively.
The guideline supports auditors in building sector-specific knowledge, mapping the extractive industry landscape, and conducting risk assessments using the AFROSAI-E EI value chain. It highlights the critical role SAIs play in providing assurance on reported information, auditing systems and revenue flows, and holding institutions accountable for the regulation and oversight of the EI sector.
By offering background context, international good practices, and real-world examples, the guideline equips SAIs with the tools to deliver high-quality, impactful audits in a complex and high-stakes sector. Its ultimate goal is to strengthen transparency, accountability, and sustainable development in countries rich in natural resources.
Build the skills to audit one of the world’s most complex and high-stakes sectors
Natural resources can drive development—or deepen inequality—depending on how well they are managed. This self-paced e-learning course equips SAI auditors with the knowledge and tools to conduct high-quality, impactful audits across the Extractive Industries (EI) value chain.
Through five structured modules, participants will explore the latest developments in the EI sector, learn how to map and assess risks, and gain practical insights through real-world examples. Each module includes interactive content and knowledge checks to reinforce learning, with a final assessment required to earn a certificate and CPD points.
- Understand the full EI value chain
- Strengthen your ability to assess risks and audit EI systems
- Learn at your own pace – total course time: 3–4 hours
- Certificate awarded for 60%+ final score
Start your journey towards more effective public oversight in the extractive sector—enrol today!
Enhancing SAI readiness through focused sector monitoring
The Extractive Industries (EI) Sector Group is a specialised team within a SAI that brings together auditors across all audit disciplines—financial, compliance, and performance—to focus on high-risk areas in the oil, gas, and mining sub-sectors. Each SAI tailors its group based on the relevance of these sub-sectors to their national context.
Rather than relying on ad hoc workshops, the EI Sector Group ensures a systematic and ongoing approach to sector risk monitoring and audit topic identification. This aligns with AFROSAI-E’s EI audit guidelines, which advocate for a top-down risk assessment approach to selecting impactful audit topics.
By continuously scanning developments in the sector, the group helps SAIs remain responsive and relevant, ensuring they deliver timely insights that matter—to parliament, oversight bodies, and citizens alike.
- Promotes cross-disciplinary collaboration
- Strengthens sector-specific audit capacity
- Enables timely, risk-based audit planning
A well-functioning EI Sector Group is key to sustained, strategic oversight in this high-stakes industry.
Environmental Audit & Sustainability Assurance
As governments work toward achieving the Sustainable Development Goals (SDGs), SAIs play a crucial role in holding them accountable, auditing both their preparedness and actual implementation. Since 2022, AFROSAI-E has supported SAIs in this vital work through coordinated audits in addition to technical assistance and capacity-building initiatives.
A review of the first two coordinated audits revealed key challenges in SDG implementation. In response, AFROSAI-E hosted a series of targeted webinars in 2024, covering:
- Fragmentation and duplication in government programmes – with expert insights from the U.S. GAO.
- Integrating ESG into national systems – featuring speakers from the Global Reporting Index.
- Issue analysis and root cause identification – led by performance audit expert John Affleck.
Through this multifaceted support, we help SAIs strengthen their environmental audits and provide meaningful, actionable insights that contribute to sustainability, accountability, and long-term impact.
Anti-Corruption
Corruption continues to have profoundly detrimental impacts on African countries, impeding the continent’s socio-economic development and undermining governance systems. It diverts precious resources away from essential public services and hinders the potential for sustainable development. Corrupt practices within governmental institutions erode public trust, exacerbate political instability, and undermine democratic processes. According to the Report of the High-Level Panel on Illicit Financial Flows (IFFs) on Africa, total aggregated illicit outflows from the continent facilitated by corruption surged from approximately $4 billion in 1990 to $50 billion in 2015.
Africa’s struggle against corruption requires comprehensive and sustained efforts, encompassing legal reforms, strengthened institutions and a commitment to fostering a culture of transparency and accountability across all sectors. Only through these measures can Africa unlock its true potential and build a future of prosperity for its people.
Since 2023, AFROSAI-E has hosted an annual SAI-ACA Anti-Corruption Seminar as a vital platform to present expert analysis of emerging corruption trends, create an opportunity to exchange insights on anti-corruption strategies and forge new multisector partnerships and practical activities to strengthen the fight against corruption in the region.
Initiatives and Key Outcomes
- SAI and ACAs Collaboration Framework.
Structured guidance for initiating, implementing, and sustaining collaboration at the country level between the SAI and ACAs. It presents practical approaches to enhance information sharing, improve follow-up on audit findings, strengthen investigative efforts, and promote transparency. The framework recognises that collaboration is not a one-size-fits-all approach; instead, institutions can define their own level of engagement based on their legal mandates, institutional capacities, and national priorities.
- Anti-Money Laundering Audit Research Report: Experience-sharing on conducting a collaborative AML performance audit.
In collaboration with GIZ and the Netherlands Court of Audit, AFROSAI-E launched a regional performance audit initiative focused on Anti-Money Laundering (AML), with SAIs from Sierra Leone, Kenya, Uganda, and Zambia. The project aims to build regional AML audit capacity, improve collaboration with the Financial Action Task Force and enhance the quality and impact of performance audits on AML.
Anti-Corruption Audit Toolkit
To close the audit expectation gap in addressing corruption, AFROSAI-E developed a practical toolkit that equips SAI auditors with tools to:
- Identify corruption risk in audits
- Support national anti-corruption strategies
- Enhance audit reporting on corruption-related matters
The toolkit serves both as an audit aid and a broader reference for public sector anti-corruption efforts.
Strengthening SAI and ACA collaboration in the fight against corruption
This interactive online course is designed to equip SAI auditors and Anti-Corruption Agency (ACA) practitioners with practical tools to identify, assess, and report on corruption risks in the public sector. It supports the growing cooperation between SAIs and ACAs, following the landmark resolutions from the first AFROSAI-E SAI–ACA Anti-Corruption Seminar.
Corruption manifests differently in every country. This course offers a flexible, context-sensitive toolkit to help participants respond effectively to local corruption risks.
Course Overview
Chapter 1:Introduction
Chapter 2: Importance of Strong SAIs
Chapter 3: Tools to Identify Corruption – Part 1
Chapter 3: Tools to Identify Corruption – Part 2
Chapter 4: Identifying Suspicious Management of Public Funds
Assessment & Feedback (compulsory)
Course Duration: Approx. 4 hours
Certification: Earn a certificate with a 70% pass rate and a completed evaluation.
Start building your anti-corruption audit skills today – join this timely, practical programme designed for real-world impact.
Programmatic Audits
Programmatic audits go beyond financial compliance to assess whether donor-funded programmes are achieving their intended outcomes. Recognising the complexity and importance of these audits, AFROSAI-E has prioritised:
- Training and Technical Support: Through its partnership with GAVI and The Global Fund Secretariat, AFROSAI-E delivers targeted training to SAIs on auditing health programmes funded by the Global Fund. This includes methodologies for assessing programme performance, compliance, and sustainability.
- Expanding Audit Scope: The initiative helps SAIs move from purely financial audits to compliance and programmatic audits, enabling a more holistic evaluation of donor-funded health interventions.
- Knowledge Transfer: Skills gained from auditing Global Fund grants are being extended to other donor-funded programmes, such as those supported by Gavi and the World Bank, thereby broadening the impact of capacity-building efforts.