What’s on 2012?

Performance audit

Presentation: Lars Florin, AFROSAI-E Secretariat

Development of materials

• Revision of the Performance Audit Handbook

• A guide for reporting performance audits to PAC

• 2 guidelines for data collection• Start with: Model audit file with electronic

working papers

Training

• Complete the 2 on-going three module courses

• Start 3 new three module courses• Pilot an e-learning course in statistics

tailored to performance auditors• Develop and conduct an advanced course

in report writing for performance auditors

Other

• Revise the methodology for quality assurance reviews of performance audit

• Carry out 2 quality assurance reviews• Bi-lateral support on request –

larsf@agsa.co.za• Continue the Swedish NAO price on best

performance audit report

Website: What we are aiming for

• Create one modernised website (smart-phones)• Highlight the core service areas

– regularity audit,– performance audit,– corporate services– cross cutting issues (environment, management)

• Address problems with the speed• Let SAIs register users, choosing open groups• Private groups when appropriate (AGs)

Website: What we are aiming for

• A more interactive and useful website• Improved knowledge sharing for performance audit

– AFROSAI-E manuals and guidelines for download– More PA reports from the region (requires your help)– Performance auditors’ requests for assistance– Guides from other SAIs - download or request– Access to Audit News database reports

• Enable SAIs to post news and reports• Stepwise develop the content for regularity audit,

corporate services, environmental audit and management development

larsf@agsa.co.za

• Remind management and auditors to send reports for the SNAO price 15 December

• Spread knowledge about the 3 guidelines– Performance audit of waiting time– Performance audit of maintenance of assets– Performance audit of public procurement

• Remind the SAI to send published reports• Ask auditors to check the website in the

beginning of next year• Request assistance