African Organisation of English-speaking Supreme Audit Institutions

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Integrating Environmental Audit Risks in Audit at LG level Brochure

With the support of the GIZ, AFROSAI-E developed an innovative audit approach to integrate environmental audit risks at local government level, in the normal audit activities of supreme audit institutions. This brochure provides more information on the approach and shares the story of two SAIs (Sierra Leone and South Africa) that implemented it in 2016.…

Measuring Evidence

Teams working on performance audits and value for money studies have to draw on a range of methodologies and techniques to help them form robust conclusions. Using statistical methods to interrogate quantitative evidence is one of the specialist methods that can add considerable value to audit work. Statistical techniques can be used to provide clear…

Performance Audit of Government’s Response to Environmental Problems 2011

AFROSAI-E has declared performance audit as a strategic imperative and the audit of environmental issues is an important focus area in the region. This document titled, “Performance audit of government’s response to environmental problems, examples of audit areas and topics” aims to increase the capacity of SAIs to focus on environmental issues while carrying out…

Developing Performance Audit – Lessons learnt from Botswana 2008

The AFROSAI-E Secretariat approached the Office of the Auditor-General to share its experience in developing performance auditing in Botswana for the benefit of the Supreme Audit Institutions (SAIs) of the region. This paper provides a detailed and objective view of the way performance auditing has evolved at SAI Botswana. In addition to providing details of…