A Strategy for Developing an Auditee s Guide to the Performance Audit Process

CCAF-FCVI Fellow 2009/2010 A Strategy for Developing an Auditee s Guide to the Performance Audit Process Strategic Paper by Godfrey Blassius Ngowi TANZANIA CANADA

Table of Contents Page Acknowledgements Executive Summary v vii Introduction 1 Background 1 Objective of the strategy 2 Developing an Auditee s Guide to the Performance Audit Process 2 About the guide 2 Rationale for developing the guide 2 Challenges faced by auditors 2 The performance audit mandate and strategic target 3 Support from financial audit staff 3 Benefits for NAOT, the auditors, and the auditees 3 Addressing challenges 4 Marketing the strategy 4 Financing the strategy 5 Implementation overview 5 Detailed implementation plan 5 Evaluation of the implementation plan and next steps 8 Conclusion 8 Appendix A Implementation Schedule 9 Appendix B Proposed National Audit Office of Tanzania (NAOT) Communications Logic Model 15 Bibliography 16 iii

Acknowledgements My participation in the fellowship program would have been impossible without the involvement of many people. With this in mind, I would like to take this opportunity to extend my profound gratitude to all those who made my stay in Canada, and this strategic paper, successful. I would like to sincerely thank the management and staff of the Canadian Comprehensive Auditing Foundation (CCAF), Canadian International Development Agency, and especially the Office of the Auditor General of Canada (OAG Canada), for the important role they played in running this program. I appreciate the training and the cultural and social activities provided during the program. I would like to thank Mr. Ron Thomson, Chair of the CCAF Board of Directors; Mr. Michael Eastman, Executive Director of CCAF; Ms. Caroline Jorgensen, Acting Director of International Relations; Ms. Barbara Dumont, Program Officer with International Programs; and other CCAF staff for their tireless commitment and well organised work, in running the fellowship program. I would also like to thank Ms. Sheila Fraser, Auditor General of Canada, and all of the staff at OAG Canada, especially those who were directly involved with the Fellows, for their dedication and hard work. The training that I received at OAG Canada has broadened my knowledge and given me confidence in my profession. Special thanks to my mentors, Johanne McDuff and Adriel Gionet, for the support they gave me when I was preparing this strategy paper. Many thanks to all the members of Group 12, Team 10 including Louise Bertrand, Principal, and Patrick Polan, Director for their support and excellent on-the-job coaching, and for the strong teamwork I experienced during my placement. Special thanks to all of the International Relations staff at OAG Canada including Jocelyne Therrien, Donna Bigelow, Josiane Bertrand Mongeon, and Adriel Gionet for the kindness and full support they showed us during our stay in Canada. I really enjoyed all the parties, movies, and other fun stuff that was arranged for us. Lastly, I would like to take this opportunity to thank the Controller and Auditor General of the United Republic of Tanzania, Mr. Ludovick S.L. Uttouh, Assistant Auditor General, Mr. Gregory G. Teu, and all the staff of Value for Money Division in the National Audit Office of Tanzania, for their input and support. v

Executive Summary The focus of this strategy paper is on developing an auditee s guide to the performance audit process. The objective is to provide the National Audit Office of Tanzania (NAOT) with a guide that will strengthen the relationship between auditors and auditees, when NAOT carries out performance audits. I will use a guide developed by the Office of Auditor General of Canada (OAG Canada) and customize it to suit the NAOT working environment. The guide will focus on what NAOT can expect from auditees, as well as what auditees can expect from NAOT, during a performance audit. This strategy is in line with the objectives and requirements of the communication policy and strategy that was recently established by the National Audit Office Tanzania. Currently, NAOT s target is to issue four performance audit reports in a year. One of its main challenges is that performance auditing is a new concept for auditees. Up to this point, because auditees do not understand the performance audit process very well, they have tended to cooperate less with the performance auditors during audits. Most of the NAOT financial auditors, who act as links between performance auditors and auditees, do not fully understand the performance audit process either. This lack of understanding delays the audit process and may be a barrier to improving the two-way communication between auditors and auditees. This guide will address the challenges facing performance auditors and auditees and will have direct and indirect benefits for NAOT, auditees, interested groups, and the general public. I expect that the few challenges that arise during the implementation of this strategy can be addressed easily. The challenges include the limited resources for developing and marketing this guide, and this paper explains how we will address these challenges. In order to achieve the aforementioned objectives, it is imperative that NAOT give maximum support to the strategy, so it can be implemented, and so the guide can remain a living document. vii

Introduction Background 1. I developed this strategy paper during my participation in the 2009 10 International Fellowship Program, which was funded by the Canadian International Development Agency and managed by the Canadian Comprehensive Auditing Foundation. Training was provided to me by the Office of the Auditor General of Canada (OAG Canada) between September 2009 and May 2010. 2. The National Audit Office of Tanzania (NAOT) has experienced difficulties when conducting performance audits, because auditees and often the NAOT staff (excluding performance auditors) do not always understand the performance audit process or what is expected from them. NAOT has recently developed a communications policy and strategy to address some of these challenges. 3. My strategy to develop an auditee s guide to the performance audit process is in line with the NAOT communications policy and strategy, which has an overall aim of strengthening the relationship between NAOT and stakeholders. The objectives of the NAOT communication policy include ensuring effective communication between NAOT and stakeholders including Parliament, the media, the general public, interested groups, and audited entities; involving stakeholders in the audit process, when appropriate; and establishing and maintaining clear and regular channels of communications with all stakeholders. 1 4. The idea of developing the guide is one of the best practices that I learned during my participation in the fellowship program at OAG Canada. In early 2008, OAG Canada developed a guide called What to Expect: An Auditee s Guide to the Performance Audit Process. The aim of this guide is to provide auditees with a valuable reference that will encourage productive and respectful relationships between audited entities and OAG staff. I will customize this guide to suit the NAOT working environment. 5. I will be required to implement the strategy within two years of my return to Tanzania in July 2010. 1 Refer to Appendix B, Proposed NAOT Communications Logic Model. Due to the increase in NAOT product lines, the office has to consider having the proposed communication model in place to support and ensure the quality of its products. 1

Objective of the strategy 6. The objective of my strategy is to provide NAOT with an auditee s guide to the performance audit process, and this paper describes the strategy and implementation plan. The purpose of the guide is to strengthen the relationship between auditors and auditees, by clearly showing what NAOT expects from auditees as well as what auditees can expect from NAOT, during the performance audit process. NAOT will be able to use the guide to raise awareness of the performance audit process, enhance two-way communication, and foster a professional and respectful working relationship between auditors and auditees. Developing an Auditee s Guide to the Performance Audit Process About the guide 7. The guide will cover the principles governing the interactions between performance auditors and auditees. This will help NAOT achieve its objectives for performance audits. 8. The guide will include two main parts. The first part will include the mandate of the Controller and Auditor General and the roles and responsibilities of NAOT staff, which will align with NAOT expectations and will also reflect auditees expectations. The second part will include the main stages of the performance audit process, which will be illustrated by a road map. At each stage, the guide will clearly describe what roles the auditors and auditees are expected to play. Rationale for developing the guide 9. This section describes the main reasons for NAOT to develop and use this guide. Challenges faced by auditors 10. Because performance auditing is very new, NAOT auditors face a number of challenges when they conduct audits, including: difficulty obtaining information from the auditees, a lack of contacts who are knowledgeable about the performance audit process, 2

the misconception that auditors deal only with the entity s accountants and that other staff are not responsible, a lack of awareness about the mandate of the Controller and Auditor General (CAG) and the importance and impact of auditee participation. The guide will be a suitable tool to address these challenges. The performance audit mandate and strategic target 11. NAOT has been mandated to carry out performance audits by the Public Audit Act No. 11 of 2008. According to the NAOT strategic plan for the 2007 08 to 2011 12 fiscal years, NAOT s target is to issue four performance audit reports each year. The first four performance audit reports were delayed. However, this may be due to the fact that all four audits were part of an on-the-job coaching process, which was supervised by external consultants and was a learning process for the auditors as well as for management and the auditees. In addition, the planning phase of an audit usually takes a long time to complete, especially during the pre-study stage. 12. One of the major challenges that contributed to the delays was difficulty obtaining full cooperation from auditees during the audit process. This guide will be one of the tools used to deal with this challenge, as it will enable auditees to participate effectively in the performance audit process and will help NAOT meet its strategic target. Support from financial audit staff 13. Because of long-term relationships that have been established between financial auditors and auditees in Tanzania, and because auditees are located all over the country, performance auditors normally connect to auditees with the assistance of resident auditors. The resident auditors play a key role in the communications between performance auditors and auditees during the performance audit process. 14. The challenge that NAOT is facing is that resident auditors do not fully understand the performance audit process. The guide will create awareness among them. Eventually, this awareness will reach all financial auditors (almost 90 percent of the total NAOT work force) as well as a large number of the auditees. Benefits for NAOT, the auditors, and the auditees 15. This guide will help to create professional and respectful working relationships between auditors and auditees, during the performance audit process. The following are other benefits of the guide: Helping the auditees to understand the performance audit process, including what NAOT will expect from them and what they can expect from NAOT during an audit, and the importance of their full participation in the process. Helping create awareness of the performance audit process and the CAG mandate, which affects a large number of ministries, departments, agencies, and local authorities. 3

Conducting audits more efficiently, which will reduce the duration and cost. Ensuring maximum auditee involvement, so the auditees are aware of the key issues to be addressed by the audit reports and can express their views especially on findings and recommendations before the reports are presented to parliament, which will increase the impact of the reports. Making it easy to train NAOT s new employees in performance auditing. Helping to evaluate the relationship between NAOT and the audited entities (as one of the elements of a quality management framework for supreme audit institutions). Acting as a vehicle for resolving all unclear and complicated issues related to the performance audit process. Improving the quality of reports and maintaining NAOT s credibility. Possibly leading to the development of other guides that will help NAOT deal with other stakeholders. Addressing challenges 16. We expect that there will be a few challenges in the implementation of this strategy, including limited resources for developing and marketing this guide. This section of the paper explains how we will address these challenges. Marketing the strategy 17. The strategy to market the guide can be divided into two parts: internal and external. The aim is to encourage maximum use of the guide, by both auditees and NAOT staff. 18. Internal marketing strategy. First, we will involve the key internal stakeholders in the whole process of developing this guide. Second, NAOT management has to consider integrating the guide in performance audit methodologies, for example, in entrance meetings. Third, NAOT management will insist that each staff member use the guide as the key reference, when dealing with NAOT performance audit stakeholders. The aim is to make sure that each staff member is a good ambassador of performance auditing. 19. External marketing strategy. The office will send the copy of the guide, along with a cover letter from the Controller and Auditor General (CAG), to each accounting officer in the ministries, departments, agencies, and local authorities. The guide will be posted to the NAOT website (in both HTML and PDF formats). In addition, a set of frequently asked questions and a simple road map for performance auditing will be developed to support and simplify the use of the guide. The official launch of this strategy will occur a few days after the accounting officers final workshop. 4

Financing the strategy 20. I will prepare a separate, tentative budget for the action plan and send it with my strategy paper to the Assistant Auditor General of value-for-money (AAG-VFM) and the CAG, before I return to Tanzania. This approach will allow them to be more involved and give them a broader picture of the strategy. It will also put them in a good position to review and comment on the link between the implementation plan and the expected cost. I will be communicating with the AAG-VFM and the CAG, until we reach a final agreement, before issuing the final version of my strategy paper. This will give me assurance about the office s commitment to the implementation of my strategy. Implementation overview 21. The implementation of this strategy is divided into six phases. Each phase includes specific activities, which I explain in more detail in my detailed implementation plan. The following are the phases and timeline of the implementation plan: Phase 1 Initial preparation (July 2010) Phase 2 Creating awareness and sharing knowledge (July to August 2010) Phase 3 Developing fact sheets (September 2010 to February 2011) Phase 4 Getting input from auditees (March to April 2011) Phase 5 Writing the guide (May to October 2011) Phase 6 Producing, distributing, and marketing the guide (November 2010 to February 2012) Detailed implementation plan 22. Phase 1 Initial preparation. During this phase, I will review the strategy and budget, and prepare other necessary tools for implementation. I will proceed as follows: 1. Review the whole strategy and the budget to see whether there are any changes or barriers, and by finding ways to overcome any barriers. 2. Prepare an outline of the guide (that is, a list of basic contents), meeting agendas, schedules, and presentations. 3. Propose that an implementation team be set up. 5

23. Phase 2 Creating awareness and sharing knowledge. To create awareness of the strategy I will hold meetings with internal stakeholders. The purpose of these meetings is to agree on and approve the outline of the guide, budget, team setup, team members, and proposed implementation for my strategy. The format of the guide and cover page will be one of the agenda items. I will incorporate changes resulting from these meetings in the implementation strategy. To ensure maximum involvement and support during implementation, I will proceed as follows: 1. Hold a meeting with the Assistant Auditor General of value-for-money (AAG- VFM) to discuss my implementation strategy and prepare an agenda for a meeting with the Controller and Auditor General (CAG). 2. Hold a meeting with the CAG to discuss the implementation of the strategy. 3. Present the strategy to VFM staff and management. 4. Meet with the performance audit consultant. 24. Phase 3 Developing fact sheets. The team will develop fact sheets that are based on the approved outline and that include brief explanations of each item in the outline. Each item will have its own fact sheet, which will include clear definitions, explanations of each stage of the performance audit process, roles and responsibilities, and the mandate of CAG and other NAOT staff. The fact sheets will include a table with two columns to record expectations: NAOT s expectations on the left and the auditee s expectations on the right. 25. The team will organise internal meetings and workshops to discuss and agree on the fact sheets and the expectations of the office. The involvement of resident auditors (who were contacted for previous performance audits) in these meetings will be given high priority. The aim of these meetings and workshops is to reach an agreement and to ensure maximum involvement and a sense of ownership of the strategy among internal stakeholders. 26. During this phase, I will proceed as follows: 1. Draft fact sheets and list NAOT expectations from auditees on each fact sheet. 2. Discuss the fact sheets and NAOT expectations with the VFM Division. 3. Identify all key internal stakeholders and distribute copies of fact sheets to them for review and comments. 4. Arrange internal workshops to discuss the fact sheets and NAOT expectations. 5. Incorporate all comments from the internal stakeholders. 6. Seek approval from the CAG for the next phase. 27. Phase 4 Getting input from auditees. The team will also hold focus group meetings with selected auditees. The main agenda in these meetings will be to determine what the auditees expectations of NAOT are. The team will prepare the list of key elements for discussion and will make sure that the participants have understood the fact sheets and NAOT s expectations before the auditees expectations are discussed. 6

28. The aim of this process is to raise awareness of the performance audit process, to ensure maximum involvement of auditees, and to reach an agreement about NAOT and auditee expectations, which will ensure that the guide is used as intended. During this process, NAOT will address disagreements with auditees in a polite and professional manner. 29. During this phase, I will proceed as follows: 1. Prepare for focus group meetings. 2. Hold focus group meetings. 3. Hold an internal workshop to analyse and agree on the comments to be incorporated in the guide. 30. Phase 5 Writing the guide. To write the guide and incorporate the input from all stakeholders, my team and I will proceed as follows: 1. Write the first draft of the guide, incorporating the already agreed-upon comments from the auditors and auditees. 2. Discuss the guide with VFM staff and incorporate their comments. 3. Brief the CAG about he changes made and obtain his approval. 4. Identify the stakeholders and distribute draft copies of the guide for their review and comments. 5. Hold an internal workshop with the CAG, the AAG-VFM, the VFM staff, and a few internal stakeholders to review, discuss, and reach an agreement on the impact of auditees comments, to analyse and agree on the comments that will be incorporated in the guide, on the cover page to be used, and on the format of the guide. 6. Write, review, edit, and format the second draft. 7. Prepare a final workshop for accounting officers. 8. Hold a one-day workshop for accounting officers. This workshop, which will be held a few days before the launch, will help with marketing. The aim of this workshop is to create awareness of the guide and discuss the best way for accounting officers to market this guide to their entities. 9. Prepare the CAG cover letter and obtain final approval. 31. Phase 6 Producing, distributing, and marketing the guide. To produce and distribute the guide, the team will proceed as follows: 1. Arrange procurement and website posting. 2. Initiate the procurement process for printing the guide. 3. Monitor the quality of the printing and follow up to ensure that it is done on time. 4. Arrange the logistics for distributing the guide. 5. Give the NAOT information technology unit instructions on how the guide should appear on the office website. 7

6. Make sure that all copies of the printed guide are delivered. 7. With the advice of the CAG, organise the official launching of the guide. The guide will be posted to the NAOT website immediately after the launch, and this event will be covered by media to ensure that the guide is marketed and awareness of performance audits is increased. 8. Continue marketing the guide and evaluate the implementation of the strategy. Evaluation of the implementation plan and next steps 32. After the strategy has been implemented, we will evaluate all phases of the implementation; short reports will be presented to and discussed with the value-formoney (VFM) staff and management. The Controller and Auditor General and VFM Assistant Auditor General will be briefed on the progress of each activity, through meetings and emails. 33. The objectives and expected outputs of each phase will be used as the criteria to evaluate the implementation of the strategy. The evaluation of the overall use of the guide and of whether it meets NAOT objectives will be done through surveys of auditees and auditors, within about three years of the launch of the guide. Conclusion 34. The implementation of this strategy will help the National Audit Office of Tanzania (NAOT) strengthen and improve its relationship with the entities it audits. The development of the guide is a best practice and is one element of a quality management framework for supreme audit institutions. 35. To achieve the objectives discussed in this strategy paper, it is imperative that NAOT give maximum support to the strategy, so it can be implemented and so the guide can remain a living, useful document. 8

Appendix A Implementation Schedule Activities Expected output Timeframe Key players Phase 1 Initial preparation 1. Review strategy, budget, and prepare other necessary tools for implementation. Outline of the guide, meeting agendas and presentations Team members and set up First and second weeks of July 2010 Godfrey B. Ngowi 2. Prepare an outline of the guide, meeting agendas, schedules, and presentations. Reviewed budget and strategy Solution to overcomes challenges 3. Propose that an implementation team be set up. Phase 2 Creating awareness and sharing knowledge 1. Hold a meeting with the Assistant Auditor General of value-for-money (AAG-VFM) to discuss my implementation strategy and prepare an agenda for a meeting with the Controller and Auditor General (CAG). Enhanced awareness Proposed cover pages Updated strategy Third week of July to fourth week of August 2010 Team AAG-VFM 2. Hold a meeting with the CAG to discuss the implementation of the strategy. Enhanced awareness Approved strategy, budget, team, and outline for the guide Third week of July to fourth week of August 2010 Team CAG 9

Activities Expected output Timeframe Key players 3. Present the strategy to VFM staff and management. Enhanced awareness Third week of July to fourth week of August 2010 Team VFM staff and Management (includes heads of Technical Support, Research and Consulting Unity; and Communication Unity) 4. Meet with the performance audit consultant. Enhanced awareness Third week of July to fourth week of August 2010 Team Performance audit consultant Phase 3 Developing fact sheets 1. Draft fact sheets and list the expectations of the National Audit Office of Tanzania (NAOT) from auditees on each fact sheet. Fact sheets NAOT expectations September 2010 Team 2. Discuss the fact sheets and NAOT expectations with the VFM Division. Agreement on the facts and expectations of what to include in guide Suggestions for improvements October and November 2010 Team VFM staff TSRCU, CU, and consultant A more refined document 3. Identify all internal key stakeholders and distribute copies of fact sheets to them for review and comments. Number of workshops Dates, venues, participants, and actual cost involved Presentation copies Assigned tasks December 2010 Team VFM staff 10

Activities Expected output Timeframe Key players 4. Arrange internal workshops to discuss the fact sheets and NAOT expectations. Internal awareness of the performance audit process Understanding of agreed-upon NAOT expectations and the roles and responsibilities in the performance audit process. Input Enhanced commitment and sense of ownership January 2011 Team VFM staff 5. Incorporate all comments from the internal stakeholders. 6. Seek approval from CAG for next phase. Improved document February 2011 Team Approval February 2011 CAG Phase 4 Getting input from auditees 1. Prepare for focus group meetings. 2. Hold focus group meetings. Number of meetings Dates, venues, participants, and actual cost involved Presentation copies Invitation letters Assigned tasks Understanding of fact sheets and NAOT and auditee expectations Awareness of performance auditing Input General agreement and commitment March 2011 Team VFM staff April 2011 Team VFM staff TSRCU and CU 11

Activities Expected output Timeframe Key players 3. Hold an internal workshop to analyse and agree on the comments to be incorporated. Agreement on the issues raised Notifications of disagreement April 2011 Team staff CAG TSRCU, CU, and consultant Phase 5 Writing the guide 1. Write the first draft of the guide, incorporating the agreed-upon comments. First draft of the guide May 2011 Team 2. Discuss the guide with VFM staff and incorporate all comments. 3. Brief the CAG about the changes made and obtain his approval. Comments Improved document Comments Approval June 2011 Team VFM staff June 2011 AAG-VFM Team 4. Identify the stakeholders and distribute the draft copies of the guide to them for their review and comments. Posted copies Comments July 2011 Team 5. Hold an internal workshop to analyse and agree on the comments that will be incorporated in the guide. Comments Improved document Final agreement Second week of August 2011 Team VFM staff CAG TSRCU, CU and consultant 6. Write, review, edit, and format the second draft. Second and final version of the guide Second week of August 2011 Team VFM staff CAG TSRCU, CU and consultant 12

Activities Expected output Timeframe Key players 7. Prepare a final workshop for accounting officers 8. Hold a one-day workshop for accounting officers. 9. Prepare the CAG covering letter and obtain final approval. Dates, venues, participants, and cost Presentation copies Invitation letters Assigned tasks Awareness of the guide Agreement on the best ways to market the guide to their entities. Covering letter CAG s final signature September 2011 Team VFM staff CAG September 2011 Team CAG October 2011 Team TSRCU, CU, and consultant CAG Phase 6 Producing, distributing, and marketing the guide 1. Arrange procurement and website posting. Terms of reference for printing Agreed-upon format for the guide on the NAOT website November to December 2011 IT Unit Team AAG-VFM CU 2. Initiate the procurement process for printing the guide. Printing process started November to December 2011 Team 3. Monitor the quality of the printing and ensure that it is done on time. Printing quality ensured Printed copies of the guide November to December 2011 Team 4. Arrange the logistics for distributing the guide. Distributed guide January 2012 Team 5. Give the NAOT information technology unit instructions to post the guide on the office website. Prepared to post the guide on the website January 2012 Team 13

Activities Expected output Timeframe Key players 6. Make sure that all copies of the printed guide are delivered. Guide delivered January 2012 Team 7. Officially launch the guide. 8. Market the guide and evaluate the implementation of the strategy. CAG speech at official opening ceremony Availability of guide on the NAOT website Awareness Use of the guide Lessons learned Monitoring and evaluation reports January 2012 CAG Team CU February 2012 Team VFM staff CAG TSRCU, CU, and consultant 14

Appendix B Proposed National Audit Office of Tanzania (NAOT) Communications Logic Model Proposed NAOT Communications Logic Model Public Environment External Public Environment Internal Public Environmental Analysis (and target audiences) Where are we now? Parliament Entities Media General Public Interest Groups Office of the Controller and Auditor General Senior Management Audit Teams NAOT Employees Audit Services Objectives Where do we want to be? NAOT Vision and Values Our Vision: To be a centre of excellence in public sector auditing. Our Core Values: Objectivity Excellence Integrity Peoples Focus Innovation Best use of resources NAOT Communications Objectives Produce audit reports that are accurate, credible, and have an impact. Increase understanding of the role and mandate of the CAG. Communications Unity Objectives Plan, develop, deliver, and evaluate the communications activities identified in the communications strategy in the allotted timeframe and budget. Contribute to the production of audit reports that are accurate and credible, and that have an impact. Support NAOT annual strategic priorities. Help managers and staff communicate internally more effectively. Audit Repor t Support Ongoing Communications Advice & Support NAOT Relationship Support Communications Activities How will we get there? Training for Audit Teams Media Relations for Reports Advice to Audit Teams Audit Report Production Media Relations Correspondence & Public Inquiries Media Monitoring and Analysis Speeches Internal Communications Editorial Services Parliament International Employees Entity Media Monitoring & Analysis Correspondence & Inquiries Tracking Communications Services Internet Content Strategic Communications Planning List of NAOT Corporate Messages and Target Audiences Intended How will we know if we are getting there? Support for the NAOT and its work is maintained. Awareness & understanding of the role and mandate of NAOT is increased. Media reflects key messages in reporting. NAOT reports are accurate and credible. Staff are engaged, productive, and committed to NAOT goals. Demand for Communications advice and services is maintained. Communications advice and services are provided in a timely fashion. Satisfaction with Communications advice and services is maintained. Surveys/Feedback Media Monitoring & Analysis Secondary Data Performance Indicators Survey of Parliamentarians Feedback from Auditors Employee Survey Post Audit Survey of Entities Number of Media in Lock-up Level of Media Coverage Survey of Journalists Accuracy of Media Coverage Number of Media Interviews Credibility of Media Coverage Requests for Speaking Engagements Web Statistics Budget Tracking Correspondence & Inquiries Tracking Public Opinion Research Response Times Requests for Assistance from NAOT Participation with Audit Teams Volume of Outputs & Services 15

Bibliography Canada. Office of the Auditor General (OAG Canada). 2008 2010 OAG Communications Logic Model (PowerPoint).. What to Expect: An Auditee s Guide to the Performance Audit Process, OAG Canada, 2008. Tanzania. National Audit Office. Communication Policy and Strategy. National Audit Office of Tanzania (NAOT).. Public Audit Act No.11. NAOT, 2008.. Strategic Plan for 2007 08 to 2011 12. NAOT. 16