USAID GAI Provides Advanced Performance Audit and Annual Audit Planning Assistance to State Audit Institution
September 28, 2018
To meet SAI’s development needs, USAID GAI organized a customized Advanced Performance Audit Training to introduce SAI leadership and staff to the performance audit concept and procedures. Two workshops were held.
On September 25, 2018, the Advanced Performance Audit Training introduced the SAI Council, SAI’s Supreme State Auditors, and State Auditors that lead teams, some of whom had participated in GAI’s prior Basic Performance Audit Training and participated to contribute feedback on their understanding for dialogue with the leadership on the following topics: Intersects between Strategic Planning and Annual Audit Planning, Setting Performance Targets and Indicators, Benefits of Performance Auditing, Designing a Performance Audit, Evidence and Collection Methodologies, Quality Assurance, and Report Messaging.
On September 27 and 28, 2018, GAI delivered training to propose steps and content for SAI’s consideration of a proposed annual audit selection process for SAI Council, Supreme State Auditors, State Auditors/Team Leaders, and senior staff representing each SAI Audit Sector. Topics discussed included: Strategic Planning Principles, INTOSAI Guiding Principles for Strategic and Annual Planning, SAI’s Planning Processes, Translating Strategic Goals, Targets and Indicators into Audit Impacts, Defining Strategic Goals, Establishing Targets and Indicators for Audits, Selection Criteria and Weights, Developing Performance Audit Topics.
During the two days, participants defined a preliminary set of strategic goals, alignment of organizational structure to enhance collaboration across current SAI sectors, and exercised application of criteria and weights for the audit selection. The same group of participants will be back on 8th and 9th of October to further discuss strategic and annual audit planning, plans for reporting on proposed audit topics, and agree on desired Content, Format, SAI Stakeholders.