INSTITUTIONAL STRENGTHENING
AFROSAI-E formally adopted an institutional approach towards development activities during its strategic planning meeting in March 2004. It implicated that training activities should take place within the ambit of institutional framework and as such, the AFROSAI-E Secretariat developed an institutional strengthening model that consists of an institutional framework and a maturity model. The framework suggests the core elements that a SAI should develop while the maturity model affords SAIs the opportunity to rate their level of development on a scale of 1 – 5 (1 is the setup phase while 5 represents a highly developed and sophisticated SAI).
Institutional strengthening represents in the AFROSAI-E region the development of technical products that is aligned with international practices. Corresponding training material is developed that will enable all levels of staff in the organization (junior, middle senior and top management) to be introduced to the technical products. AFROSAI-E’s approach provides for individuals to be acquainted with the technical products, but more importantly, for teams of persons to be exposed to technical products and ultimately to introduce mechanisms, processes and policies that would institutionalize the use of the technical products. Institutional approach also demands a holistic approach in the development of a Supreme Audit Institution and development initiatives are taking cognisense to the implications on the organisation.
The governing board of AFROSAI-E accepted at its meeting in Arusha, Tanzania in 2005, that its goal would be for 70% of its members to reach level 3 of the institutional strengthening model by the end of 2007. At the same meeting, the governing board identified six (6) strategic imperatives that would make it possible for the organization to give effect to this ambition. The imperatives are:
- Independence of SAIs;
- Utilisation of IT and automation of the audit process;
- Human Resource Management for Supreme Audit Institutions;
- Quality Assurance at SAIs;
- Performance Auditing;
- Communication.
The Governing Board agreed that all aspects mentioned in the institutional framework need to receive attention but that the strategic imperatives would need an additional effort to support member SAIs to advance in this specific areas. The Secretariat has therefore initiated interventions to ensure that maximum support is rendered to SAIs in the region by way of introducing a Technical Update. This intervention represents an opportunity where SAIs are invited to familiarize themselves with the development and research work conducted in the region. The Technical Update is supported by the work of the Technical Committee of the region. Institutionalisation of good practices, sound technical processes and procedures are embarked on with the exclusive view to enable SAIs to increase audit coverage, audit quality and to ensure that the SAI is fulfilling its constitutional and legal obligations in a responsible way.