AFROSAI-E, kärnstöd 2016-2019. Riksrevisionsfederation för engelsktalande länder

Strategic Imperatives 1. Professionalising Public Sectors Auditors and Accountants The main achievement is the establishment of The African Professionalisation Initiative (API) in partnership with Pan African Federation of Accountants (PAFA), The East and Southern African Association of Accountants-General (ESAAG), and Le Conseil Régional de Formation des Institutions Supérieures de Contrôle des Finances Publiques d’Afrique Francophone Subsaharienne (CREFIAF), so far housed under the AFROSAI-E Secretariat. In addition, support was provided in the area of professionalisation to four member SAIs -Zimbabwe, Namibia, Mozambique, and Botswana.  2. Being a credible voice for beneficial change The aim was to make communication an internal and external instrument to drive change and to guide and train SAIs on integrating ethical and professional values in management practices. The report states that, as a result, SAIs have started to produce simplified “citizens” audit reports and graphic audit reports to reach a broader range of stakeholders. Toolkits have been prepared which will be subject to further promotion.  The results framework report indicates that work is still ongoing, training is expected to lead to further results in the future. 3. Turning leadership from capacity to capability A first Executive Leadership Development Programme and Senior Leadership Development Programme has been conducted but the follow-up has been delayed due to a felt need to evaluate the intervention more closely.Targeted support to the Nigerian SAI has been provided in the area of management development. 4.  Driving innovation and creativity AFROSAI-E highlights new approaches to auditing, including the PFM Reporting Framework Tool, the Extractive Industries Value Chain Model and the SAI Enhancement Audit Tool as crucial achievements, providing foundations for SAIs to strengthen their audit efficiency. Materials and interventions around the UN Sustainability Development Goals (SDG) and the Africa Agenda 2063 goals are also part of this results area.  An Enhancement Audit Tool(A-SEAT) has been launched, to provide an "affordable, efficient Audit FlowSoftware" solution for SAIs in the region.  The second part of the report relates to the Operational Interventions: 1. Technical Capacity Building – Regularity Audit The aim is to ensure that existing material are reviewed and updated regularly and technical support and training to SAIs are provided. The Financial Audit and Compliance Audit Manuals were developed to align with the latest INTOSAI standards and implemented throughout the region. 15 SAIs have already adopted the new methodology and 12 SAIs have customised the manuals to their own context. Technical support and guidance material on Information Systems Audit capacity significantly increased during the period.Since 2015, seven more SAIs have established dedicated IT Audit units. In the last five years, seven additional SAIs have established internal Quality Assurance units and they are progressing towards full functionality. AFROSAI-E reports that, based on the ICBF and quality assurance review results, they’ve seen an overall improvement in the quality of the audits performed.  2. Technical Capacity Building – Performance Audit The aim is to ensure that existing material are reviewed and updated regularly and technical support and training to SAIs are provided. AFROSAI-E reports that training has led to improvements, but that there are still challenges, in particular regarding in-depth level of analysis and AFROSAI-E sees the need to strengthen supervisory functions.  3. Institutional Level The aim is to provide on-going technical support and information sharing opportunities to SAIs on Human Resources, Communication and Legal functions. The areas of Human Resources and Communication have been subject to trainings and guidance whereas the Legal areahas not been addressed during 2019 due to lack of resources.  Through training, AFROSAI-E reports that they have contributed to growth of communication expertise in the region.     

For the period 2016-2019, the organization’s strategic plan defines the following four main goals (called Strategic Imperatives):1. Professionalising public sector auditing and accounting 2. Being a credible voice for beneficial change 3. Turning leadership from capacity into capability4. Driving innovation and creativity