Making A Difference In The Performance Of SAIs
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2016 Integrated Annual Report

We are pleased to present our 2016 Integrated Annual Report.


2017 Integrated Annual Report

We are pleased to present our 2017 Integrated Annual Report


2017 State of the Region_ICBF Self-Assessment Report


AFROSAI-E 2016 State of the Region - ICBF Self-Assessment Report

The Institutional Capacity Building Framework Self-Assessment Report measures performance of the 26 AFROSAI-E members against five development levels. It serves as a vital source of information for long-term and annual strategic planning.


AFROSAI-E Human Resources Management Handbook

Human Resources is one of AFROSAI-E’s strategic imperatives and also one of the domains in the Institutional Capacity Building Framework. The AFROSAI-E Governing Board has also, in other ways, emphasized the importance of working with HR issues.It was therefore time to look into HR issues from an African SAI perspective. The aim is to facilitate managers and professional HR practitioners in the region with a common framework when developing their organisations. The contents of this handbook are aligned with the AFROSAI-E Management Development Program and other material produced by the...


2015 ICBF Guideline

AFROSAI-E has therefore designed and put in practice a capacity building framework to enable and support member SAIs to develop and sustain their role and capacity. The purpose with this guideline is to present the AFROSAI-E institutional capacity building framework (ICBF) and how it can be used.


2016 Governing Board Meeting: Summary of Key Outcomes

The main observations and outcomes of the 13th Governing Board Meeting sessions on Audit Innovation and Leadership are captured in the 2016 Governing Board Meeting: Summary of Key Outcomes. This summary was developed to be utilised as a ‘roadmap’ tool for member SAIs to link their own strategic plans with the initiatives identified to address the strategic matters discussed during the sessions. Click here to read more.


AFROSAI-E Achievements for the Strategic Cycle 2010 – 2014

At the 2015 Governing Board meeting AFROSAI-E formally adopted the Corporate Plan for 2015 – 2019 and; since then, we’ve forged ahead at full-steam with its implementation. While we are moving ahead with the challenges of a new corporate plan, we also took the opportunity to look back at the key events and our major achievements for the 2010 – 2014 strategic cycle in terms of our strategic and operational objectives.


AFROSAI-E Brochure

The AFROSAI-E brochure provides a concise look at our organisation, our vision and our capacity building approach.


AFROSAI-E Communication Handbook

Communication is one of AFROSAI-E’s strategic imperatives and also one of the domains in the Institutional Capacity Building Framework. The importance of working with both external and internal communication has been emphasised by the AFROSAI-E Governing Board.The theme of the 2007 Governing Board meeting was Communication. A year later, a tool on how a SAI can improve its communication with internal and external stakeholders was adopted by AFROSAI-E, and handed over to the AFROSAI-E member SAIs.The Management Development Workshop hosted 12-16 October 2009 for the AFROSAI-E AGs and their...


AFROSAI-E Integrated Annual Report 2015

AFROSAI-E is proud to present its Integrated Annual Report for the year 2015. Click here to read the full report.


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 specific audit problem areas that are often the object for performance audits. The guidelines on performance auditing of maintenance are the second in this series. The guidelines were developed by a working group consisting of Mr. Fredrik Friberg and Mr. Jan Vikström from our institutional partner, the Swedish National Audit Office, in cooperation with Mr. Bengt Sundgren at the AFROSAI-E Secretariat. The working group has visited the SAIs of Botswana and Uganda to collect the experiences from these SAIs’ work on maintenance audits. We hope these guidelines will assist our member SAIs when carrying out performance audits on maintenance. If you have feedback on the guidelines or suggestions for new topics in these series of guidelines you are welcome to contact the AFROSAI-E Secretariat.


AFROSAI-E Performance Audit Handbook

The Performance Audit Handbook is issued by the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E). The Handbook is based on ISSAIs, experiences in the region and AFROSAI-E course materials, handbooks, manuals, guidelines and other methodological materials available to the organisation. The Handbook is developed for the use in AFROSAI-E activities and by member SAIs in the region. With the consent of AFROSAI-E, it can also be used by other SAIs and non-profit organisations for the purpose of public sector auditing


AFROSAI-E Regularity Audit Manual 2013

The Regularity Audit Manual is part of an overall process to uplift Supreme Audit Institutions (SAIs) in the AFROSAI-E region to comply with the International Standards of Supreme Audit Institutions (ISSAIs).The manual provides an audit approach in accordance with the ISSAIs (1000-2999); which means full compliance with the International Standards on Auditing (ISA) and the additional guidance set out in the INTOSAI Practice Notes. This manual will be maintained and updated by an AFROSAI-E central technical team.


AFROSAI-ETransversal Activity Report 2015

The 2015 Transversal Activity Report is based on the annual Institutional Capacity Building Framework (ICBF) questionnaire sent out to AFROSAI-E member SAIs. This Transversal Activity Report was presented at our Governing Board meeting in Abuja, Nigeria in May 2016. If you are not an AFROSAI-E member, click here to download the report


AFROSAI-E Transversal Activity Report 2015 Brochure


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 plan.


A Practical Guide to Sampling

This guide is the latest in a series on sampling. It has been produced in response to a large number of requests received by the Statistical and Technical Team relating to sampling matters. The guide aims to consolidate the information required for you to complete the survey process from design to reporting. It provides this advice in an informal and practical way which should also help you understand the work of your consultants, and ask informed questions of the audited body.VFM reports require reliable forms of evidence from which to draw robust conclusions.


Audit Considerations for Extractive Industries

Audit Considerations for Extractive Industries The growth of the petroleum sector in Africa is escalating. This sector presents a number of challenges for the public sector. The regulatory framework that is needed to ensure a sustainable development of the sector, a fair share of income and an equitable distribution of that income is complex and challenging.This guideline has been developed with the aim of enhancing the institutional capacity of SAIs in understanding how the petroleum sector can be organized in a petroleum producing countries and to assist auditors in performing audits in a more efficient and effective manner.


Audit Considerations for Performance Information

This guideline will introduce the topic of performance information to the auditors in the AFROSAI-E region and provide guidance and ideas on how to go about auditing performance information to auditors who are new to those types of audits.


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 been utilised since 2002 in various SAI’s within the region. SAI’s from Ethiopia, Kenya, Mauritius and South Africa participated during 2005 in an audit looking at Solid waste management


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 the development of performance auditing, it highlights the challenges and opportunities that an organisation might be confronted with in introducing this discipline. I am sure that the contents of the paper will be of interest to those SAIs that intend to introduce and develop performance auditing in their organisations as they can learn from the lessons discussed herein.


Evaluations and its use in value for money studies

Change is a key feature of all aspects of the work which we do in the National Audit Office. This is brought very much into focus as the Government takes forward its modernising programme to improve all aspects of service delivery for the benefit of citizens. New ways of delivering government programmes are being developed and seemingly intractable social and economic problems – “wicked” issues are being looked at afresh. To report objectively and constructively on how these new initiatives are being implemented and to make recommendations which are forward looking requires us to modernise as well. While we have a good track record of producing high quality Value for Money (VFM) reports we need to continue to enhance all aspects of our work. We can do this by enhancing our skills, by learning from others, by being receptive to new ideas, and by developing our knowledge pool that all colleagues can share. This guide can help you do this by drawing on the approach adopted by the evaluation community who often carry out studies similar in many respects to VFM examinations using a wide range of diagnostic and analytical approaches


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 capture ranging from more traditional methods such as conversational interviews and text searches to more innovative practices such as Cognitive Mapping and photographic evidence. Part 3 of this guide concentrates on the available strategies for analysing qualitative data, giving particular emphasis to methods for coding qualitative data, using data matrices and representing qualitative data. This Part is practically based and should enable readers quickly to apply the techniques covered. Part 4 of this guide focuses on two important issues that are faced when dealing with qualitative data; how to use qualitative work to make a real difference and how to ensure that the results are robust, valid and reliable. This Part introduces specific and practical measures for addressing these themes.


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 gone seriously wrong. What readers want to know is – what was achieved, what was the outcome, could it be achieved more cheaply, why did things go wrong, what could be done better.


Guideline: Annual Operational Plan

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.


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


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 Audit Institution (SAI) should adopt policies and procedures to prepare manuals and other written guidance and instructions concerning the conduct of audits. AFROSAI-E has already developed a general manual on performance audit. As a continuation of this work, the organisation has decided to develop concrete guidelines for specific audit problems that are often the object for performance audits. These guidelines on waiting time audits are the first in this series of guidelines


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. Through this innovative and resource-effective approach, AFROSAI-E is making a difference in the performance of its member SAIs and; helping them to make a difference in the lives of citizens


ISAAI 1: The Lima Declaration

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 INTOSAI community. However, the demands of the Lima Declaration are not satisfied by a SAI just achieving independence; this independence is also required to be anchored in the legislation. For this, however, well-functioning institutions of legal security must exist, and these are only to be found in a democracy based on the rule of law.


ISSAI 10: Mexico Declaration on SAI Independence

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.


ISSAI 3100 Performance Audit Guidelines - Key Principles

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, nor have a mandatory application to the work of the SAI2. However, in order to promote high quality work across its members, INTOSAI advocates that each SAI should establish a policy which has regard to INTOSAI standards, and other specific professional standards, which should be followed in carrying out various types of work that the organisation conducts. This audit guideline of key principles outlines a common understanding of what defines high quality work in performance auditing.


Making Clear Simple Graphics

Producing reports for Parliament on the value for money of public services presents a significant challenge. To be successful, our reports must be easily understood and designed to make an impact.There is no scope, within the brief window of a Public Accounts Committee hearing, for Members of Parliament to spend time analysing and interpreting the findings contained in daunting pages of dense text. The reports must spell out concise messages which are clear and unequivocal. Typically for VFM work, this involves distilling large amounts of technical information and jargon into a short and structured narrative which someone with no expert knowledge of the subject can readily understand – a challenging process, made more complicated by the requirement to agree in detail the factual accuracy and balance of our reports with the audited body. But words are not the only – or even the best – means of conveying a compelling message in a short space of time. The use of tables, charts and images is essential if we are to communicate our evidence, findings and conclusions in a clear and attractive way that increases understanding and allows the reader to absorb lots of information in a short space of time. For busy people, such as MPs and Accounting Officers, effective graphics and the judicious use of design are a necessity in order to get the message across quickly, convincingly and in a way that is memorable.


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 measures of costs, benefits and performance. They can also help to assess the strength of evidence when investigating audit questions, and to ensure that conclusions and recommendations are well-founded and evidence-based.The handbook is a guide on how statistical methods can be applied in performance audit and value for money work. It can be used as a source of reference on particular techniques; to provide background when dealing with specialist statistical consultants; or as a textbook on applied quantitative methodology. It is illustrated throughout with real examples based on actual audit data, and gives examples of how to interpret basic statistical information, as well as providing an introduction to the principles underlying statistically valid reasoning on the basis of such information.


PAS Guideline 1 Selecting Performance Audit Topics - 2013

This paper aims to assist Supreme Audit Institutions (SAIs) in selecting audit topics. As SAIs operate differently, the intention is not to prescribe, but rather to share good practices in an effort to develop uniform processes across SAIs based on INTOSAI standards and guidelines. This document provides an overview of the strategic and annual planning processes for performance auditing. It suggests criteria to be used during the selection of audit topics and assists with the prioritisation of the identified audit topics. The proposed scoring matrix is an analytical tool and should assist the performance auditor in the selection of an audit topic; however, it should not discourage the auditor from using professional judgement to make the final decision on an audit topic.


PAS Guideline 2 Communication in the Performance audit process - 2013

The purpose of this paper is to assist and guide Supreme Audit Institutions (SAIs) regarding communication in the audit process. For performance audit good communication is essential. A proper understanding of the audited entity and its context and that of the specific audit topic is important; particularly as performance auditing uses various kinds of audit approaches and data collection methods. In addition, there are always several options available on how to design an audit examination. Auditors should seek to maintain good professional relationships with all stakeholders, promote a free and frank flow of information in so far as confidentiality requirements permit, and conduct discussions in an atmosphere of mutual respect and understanding.1 Good external relations is important not only with the short term perspective of getting access to information and getting better understanding of the subject matter; it is equally important with the long term perspective for a SAIs to gain trust, respect and credibility with stakeholders.2 SAIs that are known to listen to various, relevant views and arguments; recognized as making assessments based on rational and independent grounds; and which publish their findings and recommendations, will find it easier to safeguard their reliability, integrity and objectivity.


PAS Guideline 3 Safeguarding quality in the performance audit process - 2013

The credibility and effectiveness of Supreme Audit Institutions (SAIs) is highly influenced by the extent an SAI can establish and maintain a high level of quality in its audit products. INTOSAI has therefore issued ISSAI 40 „Quality Control for SAIs‟ in September 2010. ISSAI 3000 „Implementation guidelines for Performance auditing‟ and ISSAI 3100 „Performance audit guidelines; key principles‟ also offer SAIs guidance as to ensure quality in performance auditing. This document builds upon those standards and makes them concrete by sharing good practices. The INTOSAI Standards state that the SAI should establish systems and procedures to ensure that audits are conducted in accordance with relevant policies. The head of the SAI is responsible for the set and functioning of the overall quality framework (from recruitment, to planning, reporting and ex post control). The audit manager is responsible for the day-to-day management of the audit and the quality of the audit work. In this paper we describe both the organisational aspects of ensuring quality: i.e. the quality framework in place, and quality control at engagement level.


PAS Guideline 4 Making performance audit reports reader friendly - 2013

To effectively add value and promote the better use of resources, it is important that performance audit reports are clear, concise, logical, and focused on the topic area. Reports are likely to have the greatest impact on a wide audience when they are reader-friendly. This practical guide is aimed at assisting performance auditors in the task of writing reader- friendly reports that convey often complex messages to a wide audience. Reader-friendly reporting skills are developed in many ways including: coaching and training from more experienced practitioners, reviewing examples of audit reports to understand different approaches, and on-the-job experience. This guidance is intended to complement these practical ways of developing report writing skills, sharing examples of good practice and outlining some of the questions a performance auditor could consider when writing a report. The information in this guide draws on the experience of INTOSAI members with established performance audit capabilities, and is underpinned by the relevant standards and guidelines in ISSAI 400 and ISSAI 3000.


PAS Guideline 5 Designing Performance Audits - 2013

A difficult phase in performance auditing is planning and designing. In this paper the area to be audited – perhaps a result of strategic planning – is taken for granted, and the auditors are familiar with the motives and assumptions behind that decision. The purpose of this paper is to provide guidance on how to manage the subsequent operational planning (regardless of the area to be audited). It focuses on the process of developing audit questions, criteria and design matrix. It builds upon the performance auditing standards and guidelines issued by INTOSAI, and properly done it will help implementing the audit objectives. For performance audits, the audit objectives are often set out in the form of one overall audit question and a limited number of subsidiary questions (i.e. what is needed to be known) or hypotheses (i.e. what is needed to be confirmed). The aim of the audit is to answer, verify and conclude against these


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 performance audits. This guideline highlights issues for the performance auditor to consider, prior and during an audit and should assist performance auditors to identify key environmental problems and to understand that government has a role to fulfill to mitigate environmental problems. The document also contains references to the INTOSAI‟s WGEA rich material that can be used to inspire and guide environmental audits in the region, as well as references to audit reports already carried out by SAIs in the AFROSAI-E region.


Public Procurement Performance Audit Guideline 2011

The main purpose of this guideline is to provide guidance when conducting performance audits on public procurement and propose applicable working methods. It is too often in the region that procured goods, services or construction work not are provided at the right price, in the right quality and at the right time. Performance audits of the efficiency and effective- ness in the national procurement systems and the processes of the procuring entities is a tool for Supreme Audit Institutions (SAIs) to highlight these problems in order to promote change and improvement. There are many reasons to carry out performance audits on public procurement. Due to the great financial value of the procurement and the risks involved, an effective procurement system plays a strategic role in avoiding mismanagement and waste of public funds. Failure to procure efficiently and effectively can put the achievement of key government objectives and services at risk. Therefore auditors can play an important role in improving procurement. The guideline describes the concepts underpinning performance audits of public procure- ment and explains how these audits could be selected, planned and conducted


Report Writing Performance Audit Guideline 2012

The performance audit report is the most important product of the audit, with the aim to add value and better use of resources. It is the product on which the SAI’s performance audit function is judged by the stakeholders. Errors in the report could be potentially damaging to the credibility of the particular report and to the SAI as an organisation. It is therefore of importance that a great deal of attention be given to the accuracy, logic and clarity of a report.2 Performance audit reports present evidence on performance problems and the roots causes to them, as well as conclusions on the performance and usually practical recommendations to the responsible party on how to improve performance. To get the message forwarded to the target groups like parliament, government and other stakeholders


Risk Management Guideline for SAIs

This guideline is based on the INTOSAI’s GOV 9130 for Internal Control standards for the Public sector -‘Further Information in Entity Risk Management” which is based on the Committee on Sponsoring Organisations (COSO) of the Treadway Commission’s integrated framework for internal control. The purpose of this guideline is to provide practical guidance on how the SAI’s management can develop risk management frameworks/ policies, design and implement risk management plans or strategies across their SAIs. If applied, this guideline will help SAIs to effectively achieve their mandates.


Template Performance Audit Manual Part I

AFROSAI-E has provided a performance audit template manual since 2008. This third version has been completely re-worked, updated and systematically referenced to ISSAIs. The Template Manual has also been made more practical through inclusion of template working papers, accessible electronically through what is called the Audit Flow. The Template is the result of many years development involving many SAIs and auditors in the region, as well as institutional partners to AFROSAI-E. This third version is directly linked to the AFROSAI-E Performance Audit Handbook (2013), which in turn is linked to other materials developed by AFROSAI-E. Some text elements and even Sections are identical between the two documents.


The Art of Audit

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.


Why Performance Audit?

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.