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| African Organisation of English-speaking Supreme Audit Institutions | |
|---|---|
| Name | African Organisation of English-speaking Supreme Audit Institutions |
| Abbreviation | AFROSAI-E (commonly used) |
| Formation | 1999 |
| Type | Regional organisation |
| Headquarters | Pretoria, South Africa |
| Region served | English-speaking Africa |
| Membership | Supreme audit institutions of English-speaking African countries |
| Language | English |
| Leader title | Secretary General |
| Website | (not displayed) |
African Organisation of English-speaking Supreme Audit Institutions is a regional association of supreme audit institutions from English-speaking African countries that promotes public sector audit standards, capacity building, and peer cooperation among audit bodies. It links auditing practices across jurisdictions such as South Africa, Nigeria, Kenya, Ghana, and Uganda, and interacts with international institutions including INTOSAI, World Bank, African Union, United Nations, and Commonwealth of Nations. Through conferences, technical cooperation, and institutional partnerships, the organisation supports auditing reforms aligned with frameworks from International Organization of Supreme Audit Institutions, International Federation of Accountants, Institute of Internal Auditors, United States Government Accountability Office, and regional entities like East African Community.
AFROSAI-E emerged in the late 20th century amid reform waves following initiatives by INTOSAI Development Initiative, Commonwealth Secretariat, and multilateral programmes from the World Bank Group and International Monetary Fund. Early convenings referenced best practices from audits in United Kingdom, Canada, Australia, India, and New Zealand, while drawing lessons from regional experiences in West African Economic and Monetary Union, Southern African Development Community, and Economic Community of West African States. Founding developments involved collaboration with auditors from Botswana, Malawi, Zimbabwe, Zambia, and Sierra Leone and were influenced by international events such as the Millennium Development Goals implementation and post-conflict reconstruction efforts in Liberia and Sierra Leone. Over time the organisation aligned with initiatives led by African Development Bank, United Nations Development Programme, European Union, African Union Commission, and audit reforms inspired by rulings and reports from institutions like International Criminal Court and national supreme courts in South Africa.
Membership comprises supreme audit institutions from English-speaking African countries including representatives from Nigeria, Kenya, Ghana, Uganda, Tanzania, Malawi, Zambia, Sierra Leone, The Gambia, Lesotho, and Botswana. The organisational structure features a Secretariat based in Pretoria, national focal points, regional coordinators, and working groups modeled after governance structures found in INTOSAI, EU Court of Auditors, and United States Government Accountability Office. Committees address themes such as public financial management, performance audit, compliance audit, and information technology audit, interfacing with experts from Oxford University, Harvard Kennedy School, University of Cape Town, Makerere University, and professional bodies like Institute of Chartered Accountants in England and Wales and Institute of Chartered Accountants of Nigeria.
Primary objectives include strengthening audit independence, advancing professional standards, promoting transparency, and improving accountability in public financial oversight across member states. Activities span the development of audit manuals, peer reviews, adoption of standards influenced by International Organization of Supreme Audit Institutions, curriculum development with Commonwealth of Learning, and cooperation with anti-corruption bodies such as Transparency International, African Union Advisory Board on Corruption, and national anti-corruption commissions in Kenya and Ghana. The organisation also supports implementation of performance audit methodologies used by European Court of Auditors and capacity frameworks advocated by INTOSAI Development Initiative and World Bank fiscal transparency projects.
Governance is exercised through a Governing Board, an Executive Committee, and a Secretariat led by a Secretary General, with leadership rotating among member institutions similar to practices in African Union and Commonwealth of Nations councils. Leadership appointments have involved audit heads from institutions like the Office of the Auditor-General of South Africa, Auditor-General of Kenya, and Auditor General of Ghana, and advisory input from former officials of United States Government Accountability Office, National Audit Office (United Kingdom), and academics from London School of Economics and Stellenbosch University. Policy decisions reflect coordination with legal frameworks including national constitutions and parliamentary audit committees modeled after examples in Parliament of South Africa and House of Commons (United Kingdom).
AFROSAI-E organises biennial conferences, regional workshops, and thematic seminars bringing together auditors from Nigeria, Kenya, Ghana, Uganda, Tanzania, Malawi, and partner organisations such as INTOSAI, African Development Bank, World Bank, UNDP, and Commonwealth Secretariat. Past events have featured presentations referencing case studies from South Africa, Botswana, Zambia, and Sierra Leone, skill sessions developed with Institute of Internal Auditors', and plenary discussions using models from European Court of Auditors and US GAO. Workshops address topics like audit of extractive industries referencing Extractive Industries Transparency Initiative, audit of public procurement reflecting lessons from World Bank projects, and digital audit methodologies influenced by International Federation of Accountants guidance.
Capacity building programs include training courses, e-learning modules, technical assistance missions, and peer review exercises executed with partners such as INTOSAI Development Initiative, African Capacity Building Foundation, Commonwealth Secretariat, World Bank Institute, and academic partners including University of Pretoria and Rhodes University. The organisation supports adoption of information technology audit tools analogous to those used by National Audit Office (United Kingdom), forensic audit techniques aligned with Transparency International recommendations, and performance audit frameworks inspired by International Organization of Supreme Audit Institutions guidance and OECD best practices.
Funding streams derive from member contributions, grants from multilateral organisations like the World Bank, African Development Bank, European Union, and technical support from bilateral partners including United States Agency for International Development, Department for International Development (UK), Government of Sweden, and Government of Norway. Strategic partnerships exist with INTOSAI, INTOSAI Development Initiative, Commonwealth Secretariat, African Union, United Nations Development Programme, Transparency International, and professional bodies such as Institute of Chartered Accountants of Nigeria and Institute of Chartered Accountants of South Africa to mobilise resources, exchange expertise, and coordinate regional audit reform initiatives.
Category:Supreme audit institutions Category:International organisations based in Africa Category:Public finance