Tag: performance audit

Many Supreme Audit Institutions (SAIs) have in recent decades adopted performance auditing as one of their main tasks. Performance audits extend a SAI’s role from main public auditor to judge, jury and even management consultant. INTOSAI has promoted performance auditing as a method to establish the economy, effectiveness and efficiency of government policy (‘the 3Es’) and a means to strengthen government accountability and transparency. 

Auditing the Sustainable Development Goals (SDGs) can increase accountability of government for commitments made to the 2030 Agenda for Sustainable Development as well as expedite progress towards achieving these goals.

The International Meeting of Performance Audit Critical Thinkers (IMPACT) Conference, an initiative of the Australasian…

The Australian National Audit Office (ANAO) uses several approaches to engage with citizens and CSOs during the course of a performance audit, particularly during the fieldwork phase.

The Office of the Auditor General of Nepal (OAGN) approved the Citizen Participation Audit (CPA) procedure in 2016. This procedure incorporates civil society partners into the audit process to provide primary sources of data or sector specific information and expertise.

The Belgian Court of Audit received its ISO 9001:2015 certification for the processes leading to its core products.

It is commonly held wisdom that every staff member in a Supreme Audit Institution (SAI) is responsible for audit quality, and that SAIs should ensure quality at every stage of the audit process through standard operating procedures. This is certainly true, especially for routine audits. However, in the case of audits that are complex…

A Memorandum of Understanding (MoU) signed between the Supreme Audit Institutions (SAIs) of Myanmar and Norway includes cooperation to enhance work in performance and compliance audits. In January 2020, SAI Myanmar established a 14-member unit specializing in performance audits, and as part of the MoU…

“You must run to keep in place. If you want to get somewhere else, you must run at least twice as fast as that.”—Red Queen theory of evolution. Traditionally, audits, based on accounting standards, have focused on financial statement accuracy and regularity. In the area of public audit, the traditional approach also…

Since 2005, the Office of the State Audit Office (SAO) of the Kingdom of Thailand, the nation’s Supreme Audit Institution (SAI), has been responsible for initiating environmental audits, and the SAO gives precedence to environmental issues involving sustainable development. This article depicts the SAO’s three-phase approach in carrying out environmental performance audits and cultivating…

The International Organization of Supreme Audit Institutions and the United Nations (UN) have created high expectations for Supreme Audit Institutions (SAIs), as evident in several INTOSAI standards and UN resolutions. Additionally, the Organisation for Economic Co-operation and Development (OECD) expects SAIs to…

Pursuant to International Standards of Supreme Audit Institutions (ISSAI) 300-26, performance auditors generally choose between a result-, problem-, or system-oriented approach (or a combination thereof) to facilitate the soundness of audit design. In this article, the Netherlands Court of Audit (NCA) chronicles its performance audit experience according to…

Environmental performance auditing in Australia, Canada and India was studied as part of a three-component doctoral research. Other components included a global trend analysis and an investigation of current practices in environmental performance auditing. Following a brief examination of the mandate and institutional arrangements of the Supreme Audit Institutions (SAIs) of Australia, Canada and India and the study methodology, this article provides an overview of results and emerging issues…

At the 13th AFROSAI-E Governing Board meeting held in Abuja, Nigeria, May 2016, the Office…

The State Audit Bureau of Kuwait (SAB) hosted a workshop on “Performance Audit” April 5-6, 2016, within the framework of the cooperation agreement with the Netherlands Court of Audit. A number of participants from SAB staff and trainers from the Netherlands Court of Audit…