The CBC workstream on the Audit of donor funds has published a set of draft good practices for auditing donor-funded activities. The objective of this work is to support SAIs and donors in making well-informed decisions when engaging in the audit of donor funds.
These good practices are grounded in a study of SAIs’ experiences in auditing donor funds, drawing on the results of a survey and interviews with SAIs in countries receiving Official Development Assistance (ODA). The study identifies the most common challenges encountered in auditing donor-funded activities, and the proposed good practices are directly derived from these findings.
The draft good practices are now being shared for testing and validation. Feedback gathered during this phase will help ensure that the final set of good practices reflects real-world experience and remains relevant, practical, and applicable across diverse contexts.
We invite SAIs, donors, and other relevant stakeholders to share insights, examples, and recommendations to further refine and strengthen these good practices ahead of their finalisation. Please feel free to contact the CBC secretariat: secretariat@intosaicbc.org
Please follow this link to read the good practices: Draft good practices audit of donor funds