international standards(ISSAI 40, Element 5) 4. Quality assurances or per reviews performed by others (ISSAI 40, Element 6))
It is implemented that the SAI has been peer re- viewed /quality assessed by:
a) SAIs outside the AFROSAI-E region
a) No. No action to change the situation has been taken.
a) No. It is planned or developed that the SAI will be peer reviewed/ quality assessed by counter- parts/SAIs outside the AFROSAI-E region. However, such a peer review/ quality assess- ment has not been implemented.
a)Yes. The SAI has implemented peer review/quality assessment by counterparts /SAIs outside the AFROSAI-E region. However, improvement is needed.
a)Yes. The SAI has imple- mented peer review/ quality assessment by counterparts/ SAIs outside the AFROSAI-E region to the full satisfaction of the SAI and its key stake- holders.
b) AFROSAI-E b)No. No action to
change the situation has been taken.
b) No. It is planned or developed that the SAI will be peer reviewed/ quality assessed by AFROSAI-E. However, peer review/ quality assessment has not been implemented.
b)Yes. The SAI has implemen- ted peer review/quality assessment by AFROSAI-E. However, improvement is needed.
b)Yes. The SAI has implemen- ted peer review/ quality assessment by AFROSAI-E to the full satisfaction of the SAI and its key stakeholders.
c) SAIs in the region but not part of the regional programme
c)No. No action to change the situation has been taken.
c) No. It is planned that the SAI will be peer reviewed/ quality assessed by SAIs in the region but not as part of the regional program- me. However, nothing has
c)Yes. The SAI has implemented peer review/quality assessment by SAIs in the region, but not as part of the regional programme. However, improvement is needed.
c)Yes. The SAI has imple- mented peer review/ quality assessment by SAIs in the region but not part of the regional programme to the full satisfaction of the SAI and
Element
Indicator
Expected Result Level 1 Expected Result Level 2
Expected Result Level 3
Expected result Level 4
been implemented. its key stakeholders.
5. Audit techniques such as electronic working papers and computer assisted audit techniques (CAATS)
(ISSAI 40, Element 5)
The SAI has implemented: a) Electronic working
papers
a)No. No action to change the situation has been taken.
a)No. The SAI has planned or developed electronic working papers. However, these are not
implemented.
a)Yes. The SAI has implemented electronic working papers. However, improvement is needed.
a) Yes. The SAI has imple- mented electronic working papers to the full satisfaction of the SAI and its key stakeholders.
b)CAATs b)No. No action to
change the situation has been taken.
b) No. The SAI has planned to introduce or develop the introduction of CAATs. However, the CAATs are not implemented.
b)Yes. The SAI has implemented CAATs. However improvement is needed.
b) Yes. The SAI has imple- mented CAATs to the full satisfaction of the SAI and its key stakeholders.
6. Implementation of the SAI communi- cation strategy for the audit process with the auditees
The SAI has implemented a communication strategy for the relations with the auditees
No. No action to change the situation has been taken.
No. The SAI has planned or developed how to implement the SAI com- munication strategy for the audit process. However, no communi- cation strategy is imple- mented.
Yes. The SAI has implemented a communication strategy for the relations with the auditee. However, improvement is needed.
Yes. The SAI has implemen- ted a communication strategy for the relations with the auditee to the full satisfaction of the SAI and its key
stakeholders. 7. SAI communication with (ISSAI 20, Principle 8; ISSAI 1, Section 15) a) Relevant experts
The SAI has implemented a regular communication process with
a) Relevant experts a)No. No action to change
the situation has been taken.
a) No. The SAI has plan- ned or developed a pro- cess of regular com- munication with relevant experts. However, a regular communication
Yes. The SAI has implemented a regular communication process with relevant experts. However, the communication process needs improvement.
Yes. The SAI has implemen- ted a regular communication process with relevant experts to the full satisfaction of the SAI and its key stakeholders.
Element
Indicator
Expected Result Level 1 Expected Result Level 2
Expected Result Level 3
Expected result Level 4
process is not implement- ted.
b)Professional bodies b)Professional bodies b)No. No action to
change the situation has been taken.
b) No. The SAI has plan- ned or developed a pro- cess of regular commu- nication with professional bodies. However, a regular communication process is not implemented.
b) Yes. The SAI has implemen- ted a regular communication process with professional bodies. However, the commu- nication process needs improvement.
b)Yes. The SAI has imple- mented a regular communi- cation process with relevant experts to the full satisfaction of the SAI and its key
stakeholders
c)Relevant journals c) Relevant journals c)No. No action to change
the situation has been taken.
c)No. The SAI has planned or developed a process of regular communication with relevant journals. However, communication with relevant journals is not implemented.
c) Yes. The SAI has implemented a regular communication process with relevant journals. However, the communication process needs improvement.
c)Yes. The SAI has imple- mented a regular com- munication process with relevant journals to the full satisfaction of the SAI and its key stakeholders.
d)Internal audit d) Internal auditors d) No. No action to
change the situation has been taken.
d) No. The SAI has planned or developed a process of regular communication with internal auditors. However, the regular communication is not implemented.
d)Yes. The SAI has implemented a regular communication process with internal audit. However, the communication process needs improvement.
d)Yes. The SAI has implemen- ted a regular communication process with internal audit to the full satisfaction of the SAI and the key stakeholders.
e)Other public sector audit institutions
e) Other important public sector institutions
e) No. No action to change the situation has been taken.
e) No. The SAI has planned or developed a process of regular communication with other important public sector institutions. However, it is not imple- mented.
e) Yes. The SAI has implemented a regular communication process with other important public sector institutions. However, improvement is needed.
e)Yes. The SAI has imple- mented a regular commu- nication process with other important institutions to the full satisfaction of the SAI and its key stakeholders.