Making A Difference In The Performance Of SAIs


Organisation

AFROSAI-E is the English language subgroup of AFROSAI, the African branch of the International Organisation of Supreme Audit Institutions. After existing as an informal association since its inception in 1998, AFROSAI-E was formally established on 1 January 2005 by the adoption of a set of statutes and regulations by the heads of its twenty-three member SAIs. The Southern African Development Community Organisation of Supreme Audit Institutions (SADCOSAI) was incorporated into AFROSAI-E at the same time.

AFROSAI-E performs an enabling role in the region by sharing information with its members and supporting them towards the better performance of their mandates.

Considering the vision and mission of AFROSAI-E as contained in the statutes the overall objective of the organisation can be seen as to promote the strategic and professional development of its member SAIs and to strengthen the cooperation between them with the view to enhancing and harmonizing the standard of auditing in the public sector in Sub-Saharan country states in such a way that as many members SAIs as possible will reach level three of the established development model by the end of 2014.

Since January 2007 the AFROSAI-E Secretariat in South Africa has, at the request of the Auditors-General, focused its efforts on assisting member SAIs to achieve six strategic imperatives, namely:

  • To obtain as great a level of independence as possible under the prevailing circumstances.
  • To improve information technology infrastructure and optimise the utilisation thereof.
  • To apply best practices in human resource management.
  • To exercise quality control over audit services rendered, focusing on both technical and institutional issues.
  • To promote performance auditing in the region so that meaningful performance audits can be carried out.
  • To improve communication and relationships with stakeholders with the newly promoted awareness of the SAI’s function and its impact on society.

AFROSAI-E currently consists of twentyfour English and two Portuguese-speaking SAIs. The Governing Board comprises of the Heads of all the SAIs that are members of AFROSAI-E. Each board member is assigned to one of the four committees that were established to consider and make recommendations on matters pertaining to human resources, finance, audit and capacity building. The organisation is managed and administered from a Secretariat situated at the Office of the Auditor-General in South Africa.

It is gratefully acknowledged that the achievement and aspiration of AFROSAI-E would not be possible without the encouragement and ongoing support of other international institutions such as AFROSAI, IDI, SNAO, NCA, the Netherlands Ministry of Development Cooperation, Sida, the World Bank, In-Went, the Commonwealth Secretariat, and the SAI hosting the Secretariat of AFROSAI-E (South Africa). Resource persons drawn from member SAIs also provide an invaluable contribution and the Heads of these SAIs deserve a special word of thanks for their support in this regard.

Capacity building

“All activities carried out by AFROSAI-E and its Secretariat are focused on capacity building in the region. An institutional Capacity Building Framework (available on the AFROSAI-E webiste) has been developed to support the formulation of goals and objectives and to direct the activities. Plans, manuals, guidelines etc. developed for the region and workshops carried out are based on the framework.”

Institutional strengthening

Institutional strengthening has always been an important element of the majority of AFROSAI-E projects. Support and capacity building within existing Supreme Audit Institutions (SAIs) can help improve service delivery, empower SAIs and promote sustainable use of resources.
 
The logical starting point of any institutional strengtheningactivity, should therefore identify the principle institutions involved in the region. SAIs must, for example, decide how best to strengthen the capacities of their institutions. Through the provision of training, equipment or other inputs. In this context, the INTOSAI Development Initiative (IDI) provided SAIs with computer equipment. AFROSAI-E’s experience has shown, however, that capacity building is likely to advance project goals only if the aims and objectives of the project are fully shared by the SAIs themselves.

Goals

  • Strategic development of SAIs
  • Professional development of member SAIs
  • Efficient, effective and economic corporate support

Audit Disciplines

AFROSAI-E have various departments covering various audit disciplines such as Environmental Audit, Information Systems Audit, Performance Audit, Quality Assurance as well as Regularity Audit.


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