This report provides a self-reflection of how General Audit performs in its organization. The main purpose of this assessment is to conduct a baseline measurement of the performance of the General Audit Office to identify strengths and weaknesses. The assessment also serves as a step toward improving the quality of examinations by implementing ISSAI (International Standards of Supreme Audit Institutions) standards. The results of the assessment serve as a guide and will provide direction for the corrective action plan that the General Audit Office will develop for the coming period.
General Audit used the SAI PMF methodology, which is described in the 2016 SAI PMF document. The assessment was objective and based on evidence. After attending a basic (online) training course last year in May, the assessment had started in July 2020. The assessment covered all parts of the institute, not just the research work. For example, the legal framework, internal organization, financial management, assets and support services, human resources management, and communications were assessed for their current performance.
Two specific areas that came to light as a result of the assessment were the need to modernize the legal framework of the General Audit Office and the need to work with ISSAI standards to ensure the quality of reports. To address these two areas, the General Audit Office has been working on a new national ordinance since 2018. The new national ordinance is also going to lead to changes in other laws, such as the Constitution of Aruba and the National Accountability Ordinance (Comptabiliteitsverordening 1989). Changes in the legal framework are necessary to strengthen or increase the financial and organizational independence of the Court of Audit, which will improve its performance.