Contents

	Foreword
	Preface
Chapter - 1	Introduction
Chapter - 2	Leadership and Direction
Chapter - 2	Tone at-the-Top Vision, Mission, Core Values and Auditing standards Strategic Direction & Planning Strategic Audit Planning Portfolio and Risk Management
Chapter - 3	Human Resource Management
Chapter - 3	Resourcing and Recruitment Training and Capacity Building Performance Management & Appraisal Personnel Welfare and Benefits
Chapter - 4	Audit Performance
Chapter - 4	Audit Planning Staffing for the Audit IT Tools Other Tools and Guidance Conducting the Audit Consultation and Advice Evidence and Documentation Supervision and Review Reporting and Follow-up
Chapter - 5	Client and Stakeholder Relations
Chapter - 5	Communicating Audit Messages Feed back from Clients and Stakeholders Relationship between Legislative Committees and SAI
Chapter - 6	Continuous Improvement
Chapter - 6	Review Continuum Internal Audit Internal Quality Assurance Review Peer Review Self-Evaluation – Lessons Learned Other Inputs to Continuous Improvement Monitoring Progress and Assessing Impact References
Appendices
Appendix - A	Key Audit Quality Elements
Appendix - B	Quality Control in the Audit Process
Appendix - B (i)	IFAC ISA 220 (Revised)
Appendix - B (ii)	IFAC – ISQC 1
Appendix - B (iii)	INTOSAI Implementation Guidelines For Performance Audit
Appendix - C	Risk-Based Audit
Appendix - D	Auditing in an IT Environment
Appendix - E	Evidence Gathering Techniques
	Glossary