AFROSAI-E Performance Audit Template Manual 2010

Overview

The Auditing Standards of INTOSAI stipulate that each SAI should adopt policies and procedures to prepare manuals and other written guidance and instructions concerning the conduct of audits.

The development of a performance audit template manual for the AFROSAI-E region forms part of AFROSAI-E’s efforts to support the development of performance auditing. The performance audit template manual gives directions for the planning, execution and finalisation of audits conducted by SAIs.

The template manual can be seen to be as a frozen moment on a journey where several institutions and individuals have contributed their ideas and gradually modified and improved the template manual over the years and several will hopefully contribute on the onward journey. So enjoy the journey so far and please join the onward journey and come with suggestions for improvement and amendments. The manual will only be better with the feedback we receive from you.

We hope that the template manual will be a tool for you and your SAI to conduct good performance audits and create change and better functioning public entities in the region. Use the manual with the main performance audit tool - common sense - and apply the manual with rational consideration and sound judgment.

To learn performance audit is like learning how to drive a car. From reading manuals and handbooks a driver will understand the theory but to become a good driver the driving skills need to be applied and practised. For a SAI and an auditor to fully understand performance auditing they also needs to conduct performance audits.