1. Presentation on the key priorities for external audit Stakeholder workshop Tunis, 3 November 2010

2. External audit and good financial governance
The role and mandates of Supreme Audit Institutions as external auditors of governments
The enabling environment for effective external audit
Role of Parliament
Legislative frameworks and political will
African context - Judicial and Westminster systems of accountability

3. External audit and good financial governance
INTOSAI and the developments in external auditing
Comprehensive framework for external audit
More focus on risk based auditing
Mexico declaration of independence

4. Key priorities External matters
Priorities for governments to improve effectiveness of SAIs:
Implementation of risk management practices
Adequate financial reporting framework
Coordination of functions
Accountability on SAIs
Independence of SAIs
Follow-up on SAIs reports
Public reporting

5. Key priorities Internal functions of SAIs
In seeking to become a model public sector organisation SAIs should focus on:
Communication and stakeholder management
Capacity building in order to achieve:
Better compliance with standards
More focus on performance audit
Keeping abreast with changes in outside environment
More emphasis on strategic and operational planning