At the Commonwealth Heads of Government meeting (CHOGM) in Sri Lanka in November 2013, the Heads of State reaffirmed their commitment to the independence of supreme audit institutions (SAIs). Independence is something which SAIs can progressively gain by demonstrating...
This framework is intended for SAIs that have taken, or are considering taking, a strategic decision to strengthen their engagement and cooperation with civil society with the aim of improving their audit impact. The purpose is to explain the rationale for and...
The purpose of this framework is to assist regional organisations to attain the highest levels of professionalism by providing a reference guide that they can use as foundation for their strategic planning. It is envisaged that the framework would also be used as the...
Our world is constantly changing – regional interconnectedness, digital transformation, renewed commitment to citizenry and the pursuit of Sustainable Development Goals. This paper focuses on critical competency areas required of a public sector auditor in order to...
This guide aims to strengthen SAIs so that they can deliver a high quality range of audit products which meet the expectations of parliaments, governments and citizens and contribute to sustainable improvements in the performance of a country’s public services. This...
