performance audit


SAI Bosnia and Herzegovina’s First Communication Strategy Targets Improved Civil Society Engagement

The Audit Office of the Institutions of Bosnia and Herzegovina (SAI Bosnia and Herzegovina) developed its first communication strategy for a four-year period (2022-2025). The communication strategy aims to increase the impact of SAI Bosnia and Herzegovina, and enables delivery of proper value and benefits for the society through enhanced stakeholder engagement.

Auditor General of Pakistan

Quality Considerations in Complex, Non-routine, and High-Impact Audit Engagements

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...


Improving Environmental Performance Audits, Cultivating Sustainability

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...

System-Oriented Approach to Performance Auditing

The System-Oriented Approach to Performance Auditing: An Underrated Option

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...