As the supreme audit institution of the country, we strive to strengthen democracy and improve the lives of all South Africans. However, we are the first to acknowledge that many of our terms, processes and methods of evaluation are not easy to understand.

To assist all the roleplayers in our accountability ecosystem, including government, advocacy groups, an active public and any interested parties, we have developed this repository that explains everything you need to know about how we work, the terms we use, and the tools needed to ensure that we fulfil our mandate.

Having an informed accountability ecosystem will encourage and influence the change we want to see in the public sector, strengthen democracy and uplift the lives of the citizens of South Africa.

Preventative control guides

Our message has been consistent over the years: strong control environments and processes are the key to managing public sector funds for the benefit of citizens.

However, over the years it became obvious that we would need to provide tools and insight toward accountability for public sector spending. The preventative control guides is one such tool.

These guides detail the advantage of investing in preventative controls to stem the tide of misappropriation of funds. In essence, if properly designed and implemented, preventative controls are an invincible fortress against all possible abuses of the public purse and re-establish accountability as a cornerstone of our democracy.

Guide 7