1. Session 1. Introduction to the Toolkit

2. Sub-objectives of Session 1. The purpose of the toolkit Outline of the contents How can we use the toolkit? The role of AFROSAI-E in the region Underlying principles of the toolkit –Westminster system of accountability –ISSAI framework and the link to the toolkit

3. The Purpose of the Toolkit What is the toolkit aiming to achieve? –Improve communication and relationship between SAI and PAC –Response by SAIs to the needs of PAC –Better reporting practices and audit reports –Positive impact on accountability processes –Enable champions to disseminate contents of the toolkit.

4. Contents of the Toolkit Document in the toolkitDescription Module 1. Introduction to the toolkit Includes general information relevant to the other modules. Module 2. SAI/PAC Communication Strategy Outlines strategies for increasing SAI/PAC communication and strengthening their working relationship. Module 3. Reporting in line with the expectations of PAC’s for regularity audit Highlights potential expectation gaps of PACs regarding regularity and performance audit reports. It gives practical guidance relating to the considerations and actions which SAIs may have to improve on their reports. Module 4. Reporting in line with the expectations of PAC’s for performance audit Training materialCovering all the modules aiming to assist in regional training events

5. How to use the toolkit Module 1 contains general information relevant for all the other modules. Information in module 1 should be considered before referring to any of the other modules. Module 2, 3 and 4 are self standing modules which can be used separately when needed. The training materials includes all modules

6. Communication in AFROSAI-E

7. Strategic Imperatives of AFROSAI-E Independence IT infrastructure, IT auditing and electronic working papers Human resource management Quality assurance Performance auditing Communication and relationships 7

8. ICBF domains Independence and legal framework Organisation and management Human resources Audit methodology and standards Communication

9. Communication Handbook & Strategies Communication Handbook including PAC interaction According to ICBF SAIs should have communication strategies which include PAC

10. Underlying principles of the toolkit

11. Oversight in a Westminster system Process of oversight –Statutory reporting responsibility of Accounting Officers –SAI audits the statutory reports of government and issues an audit report –PAC will conduct hearings on the issues raised in the audit report and follow-up on recommendations. PAC’s report is issued at the end of the process. Mutual dependency: importance of a well functioning SAI/PAC partnership

12. Westminster systems of accountability

13. Standards of INTOSAI INTOSAI (International Organisation of Supreme Audit Institutions) I nternational S tandards of S upreme A udit I nstitutions

14. The ISSAI hierarchy

15. The ISSAIs and the toolkit Section 17 of the Lima Declaration The reports of the SAI: ‘... shall present the facts and their assessment in an objective, clear manner and [are] limited to essentials. The wording of the reports shall be precise and easy to understand. The SAI shall give due consideration to the points of view of the audited organisations on its findings’. Mexico declaration principles 6 and 7

16. ISSAI 10, the Mexico Declaration SAI should have freedom to: –Report the results of their regularity or performance audit work and –Report to parliament at least once a year. –Determine the content and timing of reports –Decide on audit topics / special investigations –Publish or disseminate reports –Submit reports to parliament or to a PAC for follow-up.

17. Why should we follow ISSAIs? Gives confidence and credibility in our work Provides for high quality audits – improving on objectivity, validity and reliability of reports Provides basis for professionalism and consistency in audit practices