Audit Guidance
The NAO aims to continuously improve the skills of its audit staff and its ability to carry out high quality audit work. To improve the effectiveness, efficiency and uniformity of our audit work, and to encourage staff to conduct their duties with the highest levels of integrity and probity, the NAO is developing a number of Standards and Guidelines applicable to our work. We have already developed and implemented a Code of Ethics and Auditing Standards, and work is under way to develop more detailed guidelines for Financial Audit, Performance Audit, IT Audit as well as a new Quality Control System.
The Code of Ethics
The NAO Code of Ethics were developed and implemented in 2005. All staff at the NAO have also received training in the Code of Ethics. The NAO Code of Ethics is a comprehensive statement of the values and principles that shall guide the conduct of members of staff in the NAO. As the NAO is a cornerstone in enforcing good governance, transparency, accountability and integrity in the Malawi public sector, it should rightly be expected that our staff serve as role models for other public servants concerning issues such as independence, integrity, truthfulness, objectivity and confidentiality. Any officer found to be in breach of the NAO Code of Ethics will be disciplined.
Download the NAO's Code of Ethics (PDF-format 46 KB)
The Auditing Standards
The NAO Auditing Standards were also developed and implemented in 2005. They are general in nature, and are applicable to all audit methodologies (such as Financial, Performance, IT and Investigative Audits). The NAO Auditing Standards are based on the International Organization of Supreme Audit Institution (INTOSAI) Auditing Standards and include general standards as well as standards covering the planning, execution and reporting phases of audits. In due course, more detailed Auditing Guidelines will be developed to give detailed guidance concerning the various audit disciplines.