AFROSAI-E Developing Performance Audit

 

Overview

One of the six imperatives of AFROSAI-E is the development of performance audit. As a consequence, the Auditor General's board meeting in 2006 decided on an ambitious plan to strengthen the capacity to carry out performance audits. This plan is linked to the AFROSAI-E Institutional Development Framework and envisages that 70% of our 23 member SAIs should have reached level 3 of the five levels within the year 2009.

 

The SAI of Botswana has been has been working on performance audit since 1992 and is now one of the SAIs with the highest number of performance auditors with the highest number of performance audit reports published annually.

Consequently, the AFROSAI-E Secretariat has asked the SAI of Botswana to share its experiences in developing performance audit. We know that other member SAIs are also in the forefront of performance audit but we have chosen Botswana as an example from which we can all learn.

It is a challenging task to describe and self-assess activities where you are so deeply involved. However, the SAI of Botswana took on in all earnestness the task to present what went well but also what problems and obstacles they have been facing. The AFROSAI-E would like to sincerely thank the Auditor-Generel of Botswana, Mr Namogang, and those members of  his office who wrote thus report. We are sure the report will help other member SAIs to start and develop performance audit and promote the achievement of capacity development within AFROSAI-E.

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