Manuals and Guidelines

Audit of Capital Projects Manual

This manual, funded by the World Bank, was prepared by the Caribbean Organization of Supreme Audit Institutions (CAROSAI).

Audit Manual Annexes A

Audit Objective, Scope, Criteria, Supporting Questions and Audit Design Matrix – An Example

Policies and Procedures

Audit Programme B

This generic audit programme is designed to be used on performance audits of capital projects. It supports, and is supported by, the audit manual entitled “Audit of Capital Projects”.



2 L’importance des répercussions, que sont susceptibles d’avoir la restriction formulée dans le présent rapport d’audit, explique cette situation. Il demeure entendu que cette restriction a entravé l’examen des actions des différentes entités mobilisées quant à leur conformité aux critères applicables, dans tous leurs aspects significatifs.

Trinidad and Tobago Auditor General’s Annual Audit Report 2021

The audit was conducted in accordance with principles and concepts of International Standards of Supreme Audit Institutions (ISSAIs). The Auditor General’s responsibilities under those standards are further described in the Auditor General’s Responsibilities for the Audit of the Financial Statements section of this report

Jamaica’s Annual Audit Report 2021

Over the past year, COVID-19 as we know it, has upended lives, proving to be a challenge to governments, businesses, and communities. This however, provided us with an opportunity to further tap into our spirit of innovation and creativity in unearthing viable solutions to ensure that our vision “a better country through effective audit scrutiny” can be attained.

Barbados Auditor General’s Report 2021

The year 2021 was another challenging year for the Barbados Audit Office Audit Office). The COVID -19 pandemic impacted its operations due to a reduction in available man hours, and the challenges faced in obtaining various documents and files for review from the Ministries and Departments. As the year drew to a close, various measures were instituted to mitigate the impact of the challenges highlighted.

Small Island Challenges

Most small SAI’s within the region operate under the Westminster parliamentary system of Government. With most gaining independence over the last 50 years. Constitutions have been similarly established with Directors of Audit or Auditor General’s mandates enshrined within said Constitution.

Targeting Superior Audit Impact

Over the last decade, the role of SAIs has been brought into sharp focus, expanding beyond their traditional role of promoting public sector transparency and accountability, with some taking a more active stance in combating corruption.

AARC Final Report

This Final Report is prepared in response to the World Bank’s (WB) terms of reference (TOR) for the consultancy assignment “For the Development and Dissemination of a Caribbean Parliamentary Oversight Reference Guide. The contract was signed by AARC on June 29, 2015.

CAROSAI Activities Since 2013

Caribbean Organisation of Supreme Audit Institutions Secretary General of Carosai Report to the Intosai Governng Board December 5, 2016