Cooperation with supreme audit institutions in English-speaking Africa
The African Organisation of English-Speaking Supreme Audit Institutions (AFROSAI-E), which consists of 26 member supreme audit institutions in Africa, cooperates with the Swedish National Audit Office to strengthen and improve auditing in the region. Through training and long-term support, these authorities contribute to the efficient use of central government resources and careful monitoring of tax revenues.
Focus areas
The Swedish National Audit Office has a longstanding cooperation with AFROSAI-E. We provide professional and financial support to AFROSAI-E and support AFROSAI-E’s strategic work based on the wishes and priorities of its members. Activities are planned and conducted by AFROSAI-E. The Swedish National Audit Office may be invited to develop and conduct some of these activities where AFROSAI-E deems that our support is needed.
Empowering and training employees in the region to become specialists helps create conditions conducive to sustainable results. We train some employees to become more specialised and who, in turn, can act as instructors within their authority or region. The aim is to build regional capacity and strengthen knowledge of international standards in different types of audit. Our close, longstanding relationship with AFROSAI-E allows us to work with a long-term approach and apply our efforts where they will be most effective.
AFROSAI-E is the English-language subgroup of AFROSAI, which is one of seven regional organisations recognised by the International Organisation of Supreme Audit institutions (INTOSAI), the global umbrella organisation for supreme audit institutions, of which the Swedish National Audit Office is a member.
AFROSAI-E consists of 26 supreme audit institutions – of which 24 English-speaking and two Portuguese-speaking countries: Angola, Botswana, Eritrea, Eswatini, Ethiopia, Gambia, Ghana, Kenya, Lesotho, Liberia, Malawi, Mauritius, Mozambique, Namibia, Nigeria, Rwanda, Seychelles, Sierra Leone, Somalia, Sudan, South Africa, South Sudan, Tanzania, Uganda, Zambia and Zimbabwe.
Outcomes
The cooperation with AFROSAI-E has strengthened both the organisation’s competence and the supreme audit institutions that form part of the regional efforts. This cooperation has led to several improvements, including:
- Stronger performance auditing skills and a higher number of auditors working on performance audit in the region.
- A growing number of the courses offered in the field of performance audit in the region are led by regional instructors.
- Manuals produced on financial audit and financial audit capacity in the region.
- Improved quality assurance, quality control and updated working methods. Quality control within the organisations has increased as a result of our support.
- Higher quality in training programmes and support for training auditors.
- Improved training material and a communication manual that have helped strengthen and clarify the language of audit reports to increase understanding and the impact of audits.
- Developed leadership programmes and a digital HR tool that enables the assessment of employee skills in several areas. This tool is used in recruitment, training and professional development.
Circumstances and challenges
The African Organisation of English-Speaking Supreme Audit Institutions (AFROSAI-E) consists of 26 supreme audit institutions in Africa. The organisation is independent and was established almost 20 years ago. We have worked with AFROSAI-E since its inception and support the organisation by conducting training sessions and other development efforts. The aim of this collaboration is to strengthen and enhance auditing in the region and thereby contribute to the efficient use of central government resources and to the transparency of the use of tax revenue for parliament and citizens.
Supreme audit institutions in the region face different challenges, such as:
- Supreme audit institutions’ position of power varies between countries and their audits are conducted under different mandates. Some of the supreme audit institutions operate in challenging environments with limited resources.
- AFROSAI-E plays an important role in the region and drives development at the supreme audit institutions that are members. However, AFROSAI-E relies on funding for its operations and for the implementation of activities.
Annual prize for the best audit report in the region
As a way to showcase high-quality and well-written audit reports, every year the Swedish National Audit Office and AFROSAI-E award a prize for the best audit report in the region.
The audit team behind the winning report is offered a study visit to the Swedish National Audit Office, where they can exchange knowledge and experiences with their Swedish peers.