should ensure: a)Follow up of previous recommendations (ISSAI 10, Principle 7)
ai)The SAI’s has imple- mented a follow up of previous recommend- dations to be included in the present audit and its reporting.
ai) No. No action to change the situation has been taken.
ai)No. The SAI has plan- ned or developed a follow up of previous recom- mendations to be inclu- ded in the present audit and its reporting. However, no follow up is implemented.
(See Independence)
ai) Yes. The SAI has implemen- ted a follow up of previous recommendations to be included in the present audit and its reporting. However, improvement is needed.
ai) Yes. The SAI has imple- mented a follow up of previous recommendations to be included in the present audit and its reporting to the full satisfaction of the SAI and its key stakeholders.
aii) The SAI reports to Parliament on the implementation status of the of the PAC recom- mendations.
aii) No. No action to change the situation has been taken.
aii) No. The SAI has planned or developed reporting to Parliament of the implementation status of the PAC recommenda- tions. However, very little is implemented.
aii) Yes. The SAI has implemen- ted reporting to Parliament of the implementation status of the PAC recommendations. However, improvement is needed.
aii) Yes. The SAI has imple- mented reporting to Parliament of the imple- mentation status of the PAC recommendations to the full satisfaction of the SAI and its key stakeholders. b)Standard structure of reports, user friendly with materiality considerations (ISSAI 1, Section 17)
b) The SAIs has imple- mented a standard structure for reports, which is user friendly and designed with materiality considerations.
b) No. No action to change the situation has been taken.
b) No. The SAI has planned or developed a standard structure for reports which is user friendly and designed with materiality considerations. However, no standard structure for reports is implemented.
b)Yes. The SAI has implemen- ted a standard structure for reports, which is user friendly with materiality considerations. However, the process needs improvement.
b)Yes. The SAI has imple- mented a standard structure for reports, which is user friendly and designed with materiality considerations to the full satisfaction of the SAI and its key stakeholders.
Communication and Stakeholder Management
Element
Indicator
Expected Result Level 1 Expected Result Level 2
Expected Result Level 3
Expected result Level 4
1. Communication policy and strategy covering internal and external
communications based on
Legal framework Vision, mission and values Stakeholder analysis (including prioritization) SWOT (Strength, Weakness, Opportunity, Threat) or similar analysis GAP analyses considerations (ISSAI 20, Principles 2,3 and 8) AFROSAI-E: Communication, A Handbook on Communication for Supreme Audit Institutions)
a)The SAI has imple- mented a communication policy and strategy based on ai) to av)
a)No overall. No action to change the situation has been taken.
a)No ovrall. The SAI has planned or developed a communication policy and strategy based on ai) to av). However, no com- munication policy and strategy is implemented.
a)Yes overall. The SAI has implemented a communication policy and strategy based on ai) to av). However, the
communication policy and strategy needs improvement.
a)Yes oaverall. The SAI has implemented a communi- cation policy and strategy based on ai) to av) to the full satisfaction of the SAI and its key stakeholders.
ai) the legal framework ai) No. No action to change the situation has been taken.
ai) No. The SAI has plan- ned or developed a communication policy and strategy based on the legal framework. However, no communication policy and strategy is implemented.
ai) Yes. The SAI has implemen- ted a communication policy and strategy based on the legal framework. However, improve- ment is needed
ai) Yes. The SAI has imple- mented a communication policy and strategy based on the legal framework to the full satisfaction of the SAI and its key stakeholders.
aii) the SAI’s vision, mission and values
aii) ) No. No action to change the situation has been taken.
aii) Yes. The SAI has plan- ned or developed a communication policy and strategy based on the SAI’s vision, mission and values. However, no communi- cation policy and strategy is implemented.
aii) Yes. The SAI has implemen- ted a communication policy and strategy based on the SAI’s vision, mission and values. However, improvement is needed.
aii) Yes. The SAI has implemented a communi- cation policy and strategy based on the SAI’s vision, mission and values to the full satisfaction of the SAI and its key stakeholders.
aiii) stakeholder analysis (including prioritization)
aiii) No. No action to change the situation has been taken.
aiii) Yes. The SAI has plan- ned or developed a com- munication policy and strategy based on a stakeholder analysis. However, the commu- nication policy and strategy is not implemen- ted.
aiii) Yes. The SAI has implemen- ted a communication policy and strategy based on stakeholder analysis. However, improve- ment is needed.
aiii) Yes. The SAI has imple- mented a communication policy and strategy based on a stakeholder analysis to the 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
aiv) SWOT or similar analysis
aiv) No. No action to change the situation has been taken.
aiv) No. The SAI has plan- ned or developed a com- munication policy and strategy based on a SWOT or similar analysis. However, no communica- tion policy and strategy is implemented.
aiv) Yes. The SAI has implemen- ted a communication policy and strategy based on a SWOT or similar analysis. However, improvement is needed.
aiv) Yes. The SAI has imple- mented a communication policy and strategy based on a SWOT or similar analysis to the full satisfaction of the SAI and its key stakeholders.
av) GAP analysis considerations
av) No. No action to change the situation has been taken.
av) Yes. The SAI has imple- mented a communication policy and strategy based on GAP analysis conside- rations. However, improvement is needed.
av) Yes. The SAI has implemen- ted a communication policy and strategy based on GAP analysis considerations. However, improvement is needed.
av) Yes. The SAI has imple- mented a communication policy and strategy based on GAP analysis considerations to the full satisfaction of the SAI and its key stakeholders.
2. Channels of communication between SAI and Parliament, PAC and Judiciary
(ISSAI 20, Principle 8)
The SAI has implemented channels of
communication between the SAI and a) to c)
No overall. No action to change the situation has been taken.
No overall. The SAI has planned or developed channels of communi- cation between the SAI and the Parliament, PAC and the Judiciary. However, no channels of communication are implemented.
Yes overall. The SAI has implemented channels of communication between the SAI and the Parliament, PAC and the Judiciary. However, the process needs improvement
Yes overall. The SAI has implemented channels of communication between the SAI and the Parliament, PAC and the Judiciary to the full satisfaction of the SAI and the key stakeholders.
a) Parliament a) No. No action to
change the situation has been taken.
a) No. The SAI has planned or developed channels of communication between the SAI and the
Parliament. However, none of the channels are implemented.
a)Yes. The SAI has implemented channels of communication between the SAI and the Parliament. However, improve- ment is needed.
a)Yes. The SAI has imple- mented channels of
communication between the SAI and the Parliament 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) PAC b) No. No action to
change the situation has been taken.
b) No. The SAI has planned or developed channels of communication between the SAI and the PAC. However, none of the channels are implemen- ted.
b) Yes. The SAI has implemented channels of communication between the SAI and the PAC. However, the process needs improvement.
b) Yes. The SAI has imple- mented channels of
communication between the SAI and the PAC to the full satisfaction of the SAI and its key stakeholders.
c) Judiciary c) No. No action to
change the situation has been taken.
c) No. The SAI has planned or developed channels of communication between the SAI and the Judiciary. However, none of the channels are implemen- ted.
c) Yes. The SAI has implemented channels of communication between the SAI and the Judiciary. However, the process needs improvement.
c) Yes. The SAI has imple- mented channels of
communication between the SAI and the Judiciary to the full satisfaction of the SAI and its key stakeholders.
3. Ad hoc meetings with Ministry of Finance and oversight bodies (ISSAI 10, Principle 3)
The SAI has implemented ad hoc meetings with a) to b)
No overall. No action to change the situation has been taken.
No overall. The SAI has planned or developed ad hoc meetings with the Ministry of Finance and oversight bodies.
However, the meetings are not implemented.
Yes. The SAI has implemented ad hoc meetings with the Ministry of Finance and oversight bodies. However, the process needs improvement.
Yes. The SAI has implemented ad hoc meetings with the Ministry of Finance and oversight bodies to the full satisfaction of the SAI and its key stakeholders.
a) Ministry of Finance a) No. The SAI is func- tioning as an internal audit organization under the Ministry of Finance (comparable organi- sation). The meetings are determined by that position.
a)No. The SAI has planned or developed ad hoc meetings with the Ministry of Finance. However, the meetings are not imple- mented.
a)Yes. The SAI has implemented ad hoc meetings with the Ministry of Finance. However, the process needs
improvement.
a) Yes. The SAI has imple- mented ad hoc meetings with the Ministry of Finance 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. oversight bodies (Parliament, PAC, other committies, anticor- ruption institutions)
No. No action to change the situation has been taken.
No. The SAI ha planned or developed ad hoc meetings with oversight bodies. However, the meetings are not imple- mented.
Yes. The SAI has implemented ad hoc meetings with oversight bodies. However, the process needs improvement.
Yes. The SAI has implemented ad hoc meetings with
oversight bodies to the full satisfaction of the SAI and the its key stakeholders.
4. Internal communication including
a) Alignment of staff to SAI’s vision, mission, goals and objectives
b) Implementation of effective information sharing practices (ISSAI 40, Element 4)
The SAI has implemented an internal
communication system including a) to b)
No overall. No action to change the situation has been taken
No overall. The SAI has planned or developed an internal communication system including a) to b). However, very little is implemented.
Yes overall. The SAI has imple- mented an internal communi- cation system including a) to b). However, improvement is needed.
Yes overall. The SAI has imple- mented an internal communi- cation system including a) to b) to the full satisfaction of the SAI and its key stake- holders.
a) Alignment of staff to SAI’s vision, mission and objectives
a) No. No action to change the situation has been taken.
a) No. The SAI has planned or developed an internal communication system, which includes the alignment of staff to the SAI’s vision, mission and objectives. However, the system is not implemen- ted.
a) Yes. The SAI has implemented an internal communication system which aligns the staff to the SAI’s vision, mission and objectives. However, the system needs improvement.
a) Yes. The SAI has imple- mented an internal
communication system, which aligns the staff to the SAI’s vision, mission and objectives to the full satisfaction of the SAI and its key stakeholders.
b) Effective information sharing practices; web- sites, meetings, news- letters etc.
b)No. No action to change the situation has been taken.
b)No. The SAI has planned or developed an internal communication system, which includes effective information sharing practices; websites, news- letters etc. However, the effective information sharing practices are not implemented.
b) Yes. The SAI has implemented an internal communication system, which includes effective information sharing practices; websites, newsletters etc. However, the system needs improvement.
b)Yes. The SAI has imple- mented an internal commu- nication system, which includes effective information sharing practices; websites, newsletters etc. to the full satisfaction of the SAI and its key stakeholders.