Transcription of Appendix to ISSAI 3100
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The International Standards of Supreme Audit Institutions, ISSAI , are issued by the International Organization of Supreme Audit Institutions, INTOSAI. For more information visit I N T O S A I Appendix to ISSAI 3100 2 Table of Contents: 3 nature and benefits of performance auditing 4 What is performance auditing ? 4 External benefits 5 Internal benefits 5 3. The challenges of introducing performance auditing 6 Long term management commitment is needed 6 A proper mandate is vital 6 The importance of building relationships with stakeholders 6 Organizational issues need to be addressed 9 The key success factors 9 4. How to get started 11 Beginning small scale, with a pilot and focused themes 11 Determining the resources needed 11 Raising awareness within the SAI 13 Not setting up detailed systems and procedures at this early stage 13 5.
4 2. The nature and benefits of performance auditing 2.1. What is performance auditing? Performance auditing is an independent and objective examination of government
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