Contexto global y nacional

Element

Indicator

Expected Result Level 1 Expected Result Level 2

Expected Result Level 3

Expected result Level 4

1. Leadership and direction

(ISSAI 40, Element 1)

The HoS has implement- ted the following leader- ship responsibilities as stated in a) to c), for quality within the organization as stated in the standards:

No overall. No action to change the situation has been taken.

No overall. Changes of leadership responsibilities for quality in accordance with the international standards are planned or developed according to a) to b). However, few leadership responsibilities for quality are implement- ted.

Yes overall. The Leadership responsibilities for quality within the organisation as stated in the standards and according to a) to c) are implemented. However improvement is needed.

Yes overall. The HoS has implemented their leadership responsibilities for quality within the organization as stated in the international standards according to a) to c) to the full satisfaction of the SAI and its key stakeholders.

ai) A promotion of a culture of quality in all the work is implemented.

ai) No. No action to change the situation has been taken.

ai) No. The promotion of culture, including policies and procedures etc. are planned or developed. However, very little is implemented.

ai) Yes. A promotion of a culture of quality in all the work is implemented. However improvement is needed.

ai) Yes. The HoS has promoted a culture of quality in all its work to the full satisfaction of the SAI and its key stake- holders.

aii) Measures to ensure that all staff complies with ethical requirements is implemented

aii) No. No action to change the situation has been taken.

aii) No. The measures to ensure compliance with ethical requirements are planned or developed. However, few measures are implemented.

aii) Yes. Measures to ensure that all staff complies with ethical requirements are implemented. However, improvement is needed.

aii) Yes. Measures to ensure that all staff complies with ethical requirements are implemented to the full satisfaction of the SAI and its key stakeholders.

aiii) Measures to ensure that the SAI’s managers and staff can carry out the audits according to international standards and other require- ments(legal, competence, ethics, resources,

supervision etc) are implemented.

aiii) No. No action to change the situation has been taken.

aiii) No. Measures to ensure that the staff and managers can carry out audits according to international standards etc. are planned or developed. However, very little is implemented.

aiii) Yes. Measures are

implemented to ensure that the SAI’s managers and staff can carry out the audits according to international standards and other requirements. However improvement is needed.

aiii) Yes. Measures are implemented to ensure that the SAI’s managers and staff carry out the audits according to the international standards and other requirements 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

b) The SAI has imple- mented a monitoring and evaluation mechanism of leadership’s responsibili- ties for quality.

b) No. No action to change the situation has been taken.

b) No. The monitoring and evaluation mechanism of leadership’s responsibili- ties for quality is planned or developed. However, no mechanism is implement- ted.

b) Yes. The monitoring and evaluation mechanism of the leadership’s responsibilities for quality is implemented. However, improvement is needed.

b) The SAI has implemented a monitoring and evaluation mechanism of leadership responsibilities for quality to the full satisfaction of the SAI and its key stakeholders.

c) The HoS has imple- mented a vision and a mission for the SAI (dissemination of strategic thinking)

c) No. No action to change the situation has been taken.

c) No. Vision and mission statements are planned or developed. However, no vision and mission state- ments are implemented.

c) Yes. A vision and a mission statement are implemented. However, improvement is needed.

c) The HoS has implemented vision and mission statements to the full satisfaction of the SAI and its key stakeholders.

2. Strategic planning AFROSAI-E /IDI Strategic planning, A Handbook for Supreme Audit Institutions

a) The SAI has imple- mented a strategic plan based ai) to av)

a) No overall. No action to change the situation has been taken.

No over all. There are plans or development for a strategic plan based on ai) to av). However no strate- gic plan is implemented.

a) Yes overall. The SAI has implemented a strategic plan based on ai) to av) However, improvement is needed.

a) Yes overall. The SAI has implemented a strategic plan based on ai) to av) to the full satisfaction of the SAI and its key stakeholders.

ai) an assessment of risks ai) No. No action to change the situation has been taken

ai) No. An assessment of risks is planned or deve- loped. However, no risk assessment is implement- ted.

ai) Yes. The SAI has

implemented an assessment of risk. However, improvement is needed.

ai) Yes. The SAI has imple- mented an assessment of risks to the full satisfaction of the SAI and its key stake- holders.

aii) a needs assessment including a gap analysis

aii) No. No action to change the situation has been taken.

aii) No. A needs assess- ment including a gap analysis is planned or developed. However, no needs assessment have been done.

aii) Yes. The SAI has implemen- ted a needs assessment inclu- ding a gap analysis. However, improvement is needed.

aii) Yes. The SAI has imple- mented a needs assessment including a gap analysis to the full satisfaction of the SAI and its key stakeholders.

aiii) vision, mission and value statements

aiii) No. No action to change the situation has been taken.

aiii) No. Vision, mission and value statements are planned or developed. However, no vision,

aiii) Yes. The SAI has

implemented vision, mission and value statements. However, improvement is needed.

aiii) Yes. The SAI has imple- mented vision, mission and value statements to the full satisfaction of the SAI and its

Element

Indicator

Expected Result Level 1 Expected Result Level 2

Expected Result Level 3

Expected result Level 4

mission and value state- ments are implemented.

key stakeholders.

aiv) performance indicators

aiv) No. No action to change the situation has been taken.

aiv) No. Performance indicators are planned or developed. However, no performance indicators are implemented

aiv) Yes. The SAI has implement- ted performance indicators. However, improvement is needed.

aiv) Yes. The SAI has imple- mented performance indicators to the full satis- faction of the SAI and its key stakeholders.

av) implementation matrix

av) No. No action to change the situation has been taken.

av) No. An implementation matrix is planned or developed. However, no implementation matrix is implemented.

av) Yes. The SAI has implement- ted an implementation matrix. However, the matrix needs improvement.

av) Yes. The SAI has imple- mented an implementation matrix to the full satisfaction of the SAI and its key stake- holders.

b)The SAI has implemen- ted a strategic planning process

b) No. No action to change the situation has been taken.

b) No. A planning process is planned or developed. However, no planning process is implemented.

b) Yes. The SAI has implemented a strategic planning process. However, the process needs improvement.

b) The SAI has implemented a strategic planning process to the full satisfaction of the SAI and its key stakeholders.

c) The SAI has implement- ted procedures for publishing of the Strategic plan.

c) No. No action to change the situation has been taken.

c) No. Procedures to publish a Strategic plan are planned or developed. However, no procedures for publishing are imple- mented.

c) Yes. The SAI has implemen- ted procedures for publishing of the Strategic plan. However, the procedures need improvement.

c) Yes. The SAI has

implemented procedures for publishing of the Strategic plan to the full satisfaction of the SAI and its key

stakeholders. d) The SAI has imple-

mented a system for monitoring and eva- luation of the Strategic plan

d) No. No action to change the situation has been taken.

d) No. A system for moni- toring and evaluation of the Strategic plans is planned or developed. However, no system for monitoring and evaluation is implemented.

d) Yes. The SAI has implemented a monitoring and evaluation system for the Strategic plans. However, the system needs improvement.

d) Yes. The SAI has imple- mented a monitoring and evaluation system for the Strategic plans 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