The National Audit Offices of Botswana and Namibia
The chapter is structured as follows. First, is a short description of Botswana and an overview of the development of Botswana’s Office of the Auditor General (OAG). Next, a similar presentation of Namibia and the Office of the Auditor General (OAG) in Namibia are provided. Second, there is a presentation of the results in the study: first the auditors’ perceptions of international standards in general, and next a presentation of how the organizations have handled the practices outlined in the model of a Supreme Audit Institution.
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