About Us

Performance audit is one of the six imperatives of AFROSAI-E. Consequently we invest considerable resources into developing performance auditing within our region. 

Goal

Our goal is to increase the capacity within performance audit, i.e. the:

  1. Number of performance auditors.
  2. Number of reports produced.
  3. Quality of the reports.
  4. Impact of the reports.
  5. Organisation of the performance audit unit and the way a performance audit is conducted.

At present we have about 300 performance auditors within the region and performance audits are conducted by the vast majority of our member SAIs (Supreme Audit Institutions). To comply with international standards and recommendations we should, on a long-term basis, increase this number almost tenfold to 3 000 performance auditors.

The production of reports should increase by employing more performance auditors but also by working smarter and cutting production time for a performance audit.

We want to raise the quality of the audit reports to fully meet international and AFROSAI-E standards, as set out in documented guidelines and manuals.

Finally, we want to increase the impact and have the reports tabled and discussed by Parliament, and also strengthen the impact at the audited organisation so that more recommendations are implemented.

We want our members to conduct performance audits in an even more professional manner by using smart solutions for organising work and for supervising, training, etc.

These goals have been formalised in an Institutional Capacity Framework based on approximately 50 criteria. Together they characterise our SAIs into five categories, from the newcomers in performance audit (step 1) to the highly professional organisations (step 5). The aim is to get our member organisations at least up to level 3.

Support

AFROSAI-E as a member organisation supports its members with performance auditing by:

  • Arranging courses in performance audit for auditors and managers.
  • Providing manuals and guidelines on performance audit.
  • Offering quality assurance and paying support visits to member SAIs.
  • Providing a website for performance audit within the AFROSAI-E website.
  • Offering possibilities to share information and experience between members.

Organisation of work

The Secretariat in Pretoria, South Africa, is manned by about 10 persons and one of them, the performance audit manager Mr Lars Florin, is responsible for the performance audit activities. However, these are carried out in close cooperation with other members of the Secretariat, e.g. the events manager.

The activities and events are organised by audit experts and trainers from our region. They often cooperate with auditors from our institutional partners, particularly from the Swedish National Audit Office and the Office of the Auditor General of Norway. The activities are financed with membership fees and funds received from various donors.