Congo Brazzaville -Development of manuals, guides, and tools for all types of audits (24 months)

The purpose of the project is to provide the SAI with standard audit manuals, guides, reference works, quick reference sheets and tools in accordance with INTOSAI standards and other internationally recognized best practices, to strengthen financial and compliance audits. Before taking forward this proposal, the SAI will need to give more details on the context of the proposal and explain how the identified problem was determined as a priority. At present, the Concept Note assumes that the preparation of manuals and guidelines is sufficient to improve the quality of the Court’s outputs. The applicant needs to consider the processes that would be necessary to lead to sustainable change in the SAI’s performance. The SAI submitted a first draft on which detailed comments were provided. The second submission from the SAI did not update the original concept note but instead provided a list of projects and budgets. This summary is therefore based on the first draft proposal from the SAI, which needs considerable strengthening.