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It includes a letter outlining the need to strengthen legal provisions to ensure greater audit office independence and effective assurance to citizens. The template guides drafting through objectives tied to the national anti-corruption strategy, links to government policy and corporate plans, background analysis, and key policy elements, including performance and expenditure frameworks and audit independence measurement. 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is the purpose of the attached legislative reform policy paper?","Question",{"text":109,"@type":110},"It addresses the need for amendments to a revised Auditor General Act to strengthen the independence of the Office of the Auditor-General and improve assurance over public fund use.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Which international guidelines does the template reference for assessing independence?",{"text":114,"@type":110},"It calls for a self-guided assessment following the Lima Declaration on auditing precepts and the Mexico Declaration on SAI independence.",{"name":116,"@type":107,"acceptedAnswer":117},"What issues does the policy paper say the current Act is deficient in?",{"text":118,"@type":110},"It concludes the current Act is deficient in areas dealing with independence, and the attached policy paper provides suggestions for a way 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\"_Toc74318846\" \u0014Letter from the Auditor-General\t\u0013 PAGEREF _Toc74318846 \\h \u00143\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318847\" \u0014Objective\t\u0013 PAGEREF _Toc74318847 \\h \u00144\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318848\" \u0014Linkage to government policy and corporate plan\t\u0013 PAGEREF _Toc74318848 \\h \u00144\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318849\" \u0014Current Government Policy\t\u0013 PAGEREF _Toc74318849 \\h \u00144\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318850\" \u0014XXXX Strategic Plan – Corporate Plan XXXX-20XX\t\u0013 PAGEREF _Toc74318850 \\h \u00144\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318851\" \u0014Background\t\u0013 PAGEREF _Toc74318851 \\h \u00144\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318852\" \u0014The purpose of this paper and what it covers\t\u0013 PAGEREF _Toc74318852 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318853\" \u0014Part A: Key elements and underlying policy\t\u0013 PAGEREF _Toc74318853 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318854\" \u0014Strengthening the functions of the Auditor-General\t\u0013 PAGEREF _Toc74318854 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318855\" \u0014Types of entities audited\t\u0013 PAGEREF _Toc74318855 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318856\" \u0014Types of audit\t\u0013 PAGEREF _Toc74318856 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318857\" \u0014Independence\t\u0013 PAGEREF _Toc74318857 \\h \u00147\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318858\" \u0014Key documents regarding SAI independence\t\u0013 PAGEREF _Toc74318858 \\h \u00147\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318859\" \u0014Lima Declaration of guidelines on auditing precepts\t\u0013 PAGEREF _Toc74318859 \\h \u00147\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318860\" \u0014Mexico Declaration on SAI Independence\t\u0013 PAGEREF _Toc74318860 \\h \u00149\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318861\" \u0014UN Resolutions\t\u0013 PAGEREF _Toc74318861 \\h \u001410\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318862\" \u0014How is audit independence measured?\t\u0013 PAGEREF _Toc74318862 \\h \u001410\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318863\" \u00141. The SAI Performance Measurement Framework (PMF) tool\t\u0013 PAGEREF _Toc74318863 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318864\" \u00142. The Public Expenditure and Financial Accountability (PEFA)\t\u0013 PAGEREF _Toc74318864 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318865\" \u0014Establishing the National Audit Office and the National Audit Fund, and creating a position of Deputy Auditor-General\t\u0013 PAGEREF _Toc74318865 \\h \u001412\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318866\" \u0014Requiring independent audits of the Auditor-General and the National Audit Office\t\u0013 PAGEREF _Toc74318866 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318867\" \u0014Providing for performance audits\t\u0013 PAGEREF _Toc74318867 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318868\" \u0014Repeal of Part xx of the xxx Act\t\u0013 PAGEREF _Toc74318868 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318869\" \u0014Part B: Other matters\t\u0013 PAGEREF _Toc74318869 \\h \u001413\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318870\" \u0014Appointment and security of tenure of the Auditor-General\t\u0013 PAGEREF _Toc74318870 \\h \u001414\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318871\" \u0014Other matters not addressed in the draft bill\t\u0013 PAGEREF _Toc74318871 \\h \u001414\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318872\" \u00141.\tStaff employment provisions\t\u0013 PAGEREF _Toc74318872 \\h \u001414\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318873\" \u00142.\tAudit fees\t\u0013 PAGEREF _Toc74318873 \\h \u001414\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318874\" \u00143.\tA follow-up mechanism for recommendations\t\u0013 PAGEREF _Toc74318874 \\h \u001414\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318875\" \u0014Part C: International assistance and assessment\t\u0013 PAGEREF _Toc74318875 \\h \u001415\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318876\" \u0014PASAI and regional assistance\t\u0013 PAGEREF _Toc74318876 \\h \u001415\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318877\" \u0014Principles of SAI independence\t\u0013 PAGEREF _Toc74318877 \\h \u001415\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318878\" \u0014Recommendations\t\u0013 PAGEREF _Toc74318878 \\h \u001416\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318879\" \u0014Appendix: Independence of supreme audit institutions\t\u0013 PAGEREF _Toc74318879 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318880\" \u00141. Why audit office independence is important\t\u0013 PAGEREF _Toc74318880 \\h \u001417\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc74318881\" \u00142. What audit office independence is\t\u0013 PAGEREF _Toc74318881 \\h \u001418\u0015\u0015\n\u0015\u0004\n\u000f\nLetter from the Auditor-General\n[Office of the Auditor-General letterhead]\n[date]\nTO:\nHonourable …\nRE: Independence Strategy for the Office of the Auditor-General\nThe attached policy paper addresses the need","cbCaiksdocuWU50x","https://ap.wps.com/l/cbCaiksdocuWU50x","docx",63734,20,"English","# Letter from the Auditor-General\n## Objective\n## Linkage to government policy and corporate plan\n## Current Government Policy\n## Policy paper sections (Part A/B/C)","[{\"question\":\"What is the purpose of the attached legislative reform policy paper?\",\"answer\":\"It addresses the need for amendments to a revised Auditor General Act to strengthen the independence of the Office of the Auditor-General and improve assurance over public fund use.\"},{\"question\":\"Which international guidelines does the template reference for assessing independence?\",\"answer\":\"It calls for a self-guided assessment following the Lima Declaration on auditing precepts and the Mexico Declaration on SAI independence.\"},{\"question\":\"What issues does the policy paper say the current Act is deficient in?\",\"answer\":\"It concludes the current Act is deficient in areas dealing with independence, and the attached policy paper provides suggestions for a way forward.\"}]","Legislative Reform - Policy Paper Template for the Office of the Auditor-General | DOCX",1788322116,7]