This is the second Performance Audit Manual for the National Audit Chamber (NAC). This manual is customized based on the AFROSAI-E Performance Audit Handbook 2016. The first NAC manual was produced in 2013.
The mandate of the NAC to conduct performance audit is regulated by the South Sudan NAC Act 2011, article 15 – Value for Money Audit (VFM). The Auditor General can examine the appropriateness, adequacy and quality of the inputs made in the policy formulation by the MDAs, etc., and in the implementation concerning such policy choices and formulations.
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