To access these publications in portable document format pdf you will need to use adobe acrobat reader. Special thanks to the uk department for international development dfid for its support towards the preparation of this document, and in several other areas since 2015. The oag is the only supreme audit institute in zambia mandated to audit all government institutions, parastatal organizations, statutory boards, donor funded agencies and any other institute in which public resources have been invested. The manual provides an audit approach in accordance with the issais 2999. Report of the auditorgeneral on the management and utilisation of the dacf and other statutory funds for the year ended 31 2 decembr 2018 ministerial, legislative and administrative levels of the assemblies were still. This approach requires an auditor to focus on the entitys business. Attendance to afrosaie technical update pacific association of. This manual was developed on the fact that the oag audit methodology is based on the risk based approach to audit. A new audit manual was introduced and performance audit at naot was further developed.
The growth of the extractive industries sector in africa is escalating. Afrosaie regularity audit manual 20 free ebook download as word doc. Afrosaie regularity audit manual 20 7 preface this manual is part of an overall process to uplift supreme audit institutions sais in the afrosaie region to comply with the international standards of supreme audit institutions issais. Provision has been made for environmental auditing in the regularity audit manual of. Sainigeria regularity audit manual 20 8 technical support the office of the auditor general for the federation receives technical support from the african organisation of english speaking supreme audit institutions afrosai e, world bank and the department for international development dfid introduction. Afrosai e is updating its audit guideline for extractive. Audit term comes from the latin word audit auditare, which has the. During 20152017, we highlight regularity audit, performance audit, as well as the.
Improving the audit function support to the office of the. This compliance audit manual has been written to facilitate the performance of compliance audits as per the international standards of supreme audit institutions issais and provides guidance on how to conduct a compliance audit. A rich methodological guidance material is also available through the afrosaie. The information in this financial audit manual is aimed at providing the audit team with a.
This regularity audit framework sets out the context, responsibilities and requirements for the regularity audit required at colleges under the joint audit code of practice part 2. In the afrosaie region the concepts of regularity auditing and performance. Thirtyfour audit organizations formed the group originally and as of 2010 the current membership. Click here to visit the adobe web site and download a free version of acrobat reader. This compliance audit manual has been written to facilitate the performance of compliance audits as.
The handbook is developed for the use in afrosaie activities and by member sais in the region. Regularity audit guide for the office of the auditor general for the federation nigeria 6 introduction to the guide this audit guide is set out in three parts plus appendices, and the purpose of each of these. Manual audit sampling sampling is the application of an audit procedure to less than 100% of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of all the items within the balance or class of transactions. It is the swedish naos expectation, through the support to a frosai e, to be able to contribute to developing audit capacity of the supreme audit institutions of these 26 member states. Sai fiji have adopted fully the afrosaie regularity audit manual ram. Capability statement the swedish national audit office. African organization of supreme audit institutions afrosai.
A spreadsheet illustrating the audit work carried out. Revisions the procedure for updating or otherwise revising the audit manual is as follows. It should be noted that the scope of the guideline is limited to procedures of detecting fraud while carrying out an audit of financial statements and is not meant to cover, fraud. The audit of extractive industries is a priority area for afrosai e.
I n t o s a i performance audit guidelines key principles. Improving the audit function support to the office of. Afrosaie collaborative audit team eurosai surveys of ei risks and audits 10. It is imperative to note that while there is a key role.
The eurosai secretariat launches a virtual videoconferencing tool for eurosai activities. Implement new audit methodology in line with afrosaie regularity audit manual. Linking hr planning to audit year 24 step 1 make a list 24 step 2 the fiscal year 25 step 3 the hr year 25. This internal audit manual is designed to provide a comprehensive guidance for the development and operations of internal auditing in the public service. New staff appraisal system implemented appraisal form completed following each audit engagement, performance bonus to be based on performance ratings. It is intended to be used as a source of reference and guidance for internal auditors in the daily performance of their duties. Afrosaie the organisation of englishspeaking african supreme audit institutions ag auditor general arabosai arab organization of supreme audit institutions caat computer assisted audit techniques. Purpose quality help to achieve high quality in performance audits, and promote professional competence amongst auditors in this domain. There is consequently a lot of reference to the afrosai e regularity audit manual. It became the first audit institution to exist in the country. Detecting fraud while auditing daniel yaw domelevo. A public sector perspective 2017 acfe middle east fraud conference 2931 january 2017 atlantis, the palm crescent road.
The afrosaie regularity audit manual ram, as adapted for nigeria. The audit service sierra leone assl is the supreme audit institution of sierra leone. There is consequently a lot of reference to the afrosaie regularity audit manual. Its members are the chief financial controllercomptroller generalauditor general offices of nations. Supreme audit institutions hacked eurosai in prague.
Issai 3100 the international standards of supreme audit institutions, issai, are issued by the international organization of supreme audit institutions, intosai. The intosai idi it audit manual, and the afrosaie regularity audit manual ram, as adapted for nigeria. Afrosaie regularity audit manual 2010 final slideshare. Established a communication unit and developed a communication strategy. The audit bus would not be able to produce highquality reports without support services such as risk and. It was originally established as the audit department, by the audit act of 1962. Stieglitz, on making globalization work, recommends specifically that the united nations and here the economic and social council is the appropriate body should undertake a regular audit of international economic institutions, carrying out a regular assessment of the. Our main purpose continues to be supporting the afrosai e. The afrosai e template performance audit manual provides guidance on customising a sai performance audit manual. It should be noted that the scope of the guideline is limited to procedures of detecting fraud while carrying out an audit of.
Afrosaie african organisation of englishspeaking supreme audit. The afrosaie template performance audit manual provides guidance on customising a sai performance audit manual. Afrosaie regularity audit manual 2010 5 preface this manual is part of an overall process to uplift supreme audit institutions sais. Book 4 is an internal audit manual in the form of the working papers which would be produced during an actual audit. The audit manual is not a legal document and no regulations or rulings are issued by publication of this manual. The performance audit manual is one part of the suite of procedures and guidance provided by theeca. Performance audit manual european court of auditors.
Provision has been made for environmental auditing in the regularity audit manual of afrosaie. Afrosaie regularity audit manual 20 audit internal control. Sainigeria regularity audit manual 20 8 technical support the office of the auditor general for the federation receives technical support from the african organisation of english speaking supreme audit institutions afrosaie, world bank and the department for international development dfid introduction. Surveys are sent to all heads of supreme audit institutions. Because tally must respond to changing market conditions, it should not be interpreted to be a commitment on the part of tally, and tally cannot guarantee the. Afrosaie and afrosaif, heavily support its member sais in their professionalization. Audit office snao, the office of the auditorgeneral of norway oagn, the canadian comprehensive auditing foundation ccaf, the netherlands court of audit nca and the deutsche gesellschaft fur international zusammenarbeit giz is invaluable towards the operations of afrosaie. The regularity audit manual consists of five sections, which are. Corruption and fraud detection by supreme audit institutions. The report list all information pertaining to the audit in a final, formal language. The international organization of supreme audit institutions intosai is a worldwide affiliation of governmental entities.
Technical capacity building regularity auditing technical capacity building performace auditing. Ipsas and the risk based audit regularity audit 1african organisation of english speaking supreme audit institutions afrosai e institutional capacity building framework icbf 2 ipsas based financial reporting has been introduced across the mdas as from the 2016 financial year, and the oaugf is to conduct audits. The afrosaie learning management system provides learners with access to a range of learning and training materials. The intosai idi it audit manual, and the afrosai e regularity audit manual ram, as adapted for nigeria.
Here, i would like to say that, in the case of the economic and social council, the recent book by joseph e. Implementing a new audit methodology objective 2 and at the same time increasing the audit coverage objective 1 will raise the risk of potential impairment in the quality audit work. Interview extraction of system parameters automatedmanual user policy and procedure user listing report with user creation dates user access request formemails howing management approval random selection users have unique ids. The regularity audit manual is part of an overall process to uplift sais in the afrosaie region to a professional standard. Using standardised regional audit methodologies and manuals to enhance implementation. Of interest to principals and chief executives of colleges, finance directors at colleges. In such cases, the classification of a particular audit will depend on the primary objective of the audit issai 10041, 2001. Figure 1 inputoutput diagram 1 this manual uses the term anop as a synonym for performance auditing. Implement new audit methodology in line with afrosai e regularity audit manual. Rollout of the afrosai e regularity audit manual ram implemented in the audit of 2015 accounts for all entities. Once this risk is known a suitable course of action may be found.
The public audit act and its regulations regularity audit manual. Afrosaie has developed a performance audit template manual that details the processes for performance auditing, and guidelines for auditing certain sectorstopics or guidelines for using certain methods in performance auditing. Control evidencegathering technique evidence collected sampling method data owners authorize user access and user rights on the systems. Some sais have already tested some of these strategies, with. A compliance audit may be concerned with regularity or with propriety. The information contained in this document is current as of the date of publication and subject to change. Performance auditors may use the regularity audit manual in developing their. Ipsas and the risk based audit regularity audit 1african organisation of english speaking supreme audit institutions afrosaie institutional capacity building framework icbf 2 ipsas based financial reporting has been introduced across the mdas as from the 2016 financial year, and the oaugf is to conduct audits. Latest news view all recent publications view all integrated annual report 2012 view integrated annual report 20 view integrated annual report 2014 view afrosaie template performance audit manual 2016 view focus areas view all professionalisation read more communication read more human resources read more management development read more audit. Afrosaie regularity audit manual 20 audit internal. The development of a performance audit template manual for the afrosaie region forms part of afrosaies efforts to support the development of performance auditing. Working on compliance audit methodology and separate manual according to issai 4000 pilot compliance audit workshop 59 sept 2016. The first international hackathon of sais is being held in prague.
Reference to legal and regulatory framework a difference with the private sector is that internal audit finds its basis in a regulatory framework. Explain the main concepts of compliance audit and link it to the audit practice. Ofag ethiopia office of the federal auditor general ethiopia. Registration for the xi eurosai congress in prague has been launched. Jan, 2016 afrosaie regularity audit manual 2010 final 1. The relation between afrosaie handbook, template manual and guidelines. International organization of supreme audit institutions. Office of the internal oversight services united nations. Have a look at the programme and register for the event. Audit manuals are the fundamental documents, which regulate the steps to be taken in the planning, execution, reporting and followup phases of audits, guide practices and ensure quality and standard in audit. Rollout of the afrosaie regularity audit manual ram implemented in the audit of 2015 accounts for all entities.
Republic of the sudan the national audit chamber nac. The regularity audit manual consists of five sections, which are general framework, planning, execution, reporting and followup. Regularity audit framework association of colleges. Afrosaie the swedish national audit office swedish nao has a well established development. It is focused on strategic hr issues and needs to be complemented with hr manuals that are. We are therefore focused on building the capacity of auditors in the region to enable them to gain an understanding of the sector and guide them on how to conduct risk assessments of the sector in order to focus their audits where the risk is high.
Audit capacity building capacity building is whatever is needed to bring an organization to the next level of operational, programmatic, financial, or organizational maturity on auditing, so it may more effectively and efficiently read more. The office of the auditor general has adopted the afrosaie financial audit through pacific association for supreme audit institutions pasai with effect from 1 august 2017 to guide staff in field audit work. Building extractive industry audit capacity in afrosaie. The nomenclature audit department was later changed to the auditorgenerals department. Regularity audit manual afrosaie regularity audit manual afrosaie 20 s. Every three years, the wgea conducts a survey on environmental auditing. Audit report notes auditors report financial audit.