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Good Practice Guides Developed by the External Audit Function

The German SAI develops many representative audit findings with implications going beyond the individual case under audit.

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It would be helpful for decision-makers in federal departments and agencies to use such findings in a structured way. For this reason, the Federal Performance Commissioner decided to issue “Good practice guides”, which are derived from audit findings of a cross-cutting nature that might be usefully relied on by federal managers.

Our entire collection of good practice guides is available here.

New guides will be added over time to further expand the collection.

The key components of the guides are recommendations placed right at the beginning. Each recommendation is supplemented by an executive summary of the underlying audit findings. Some guides also include notes that make reference to relevant guidelines, instructions or opinions etc. the German SAI has issued.

Rather than pointing out past mistakes the guides are designed to help avoid “common errors“ in performing federal government functions. Any comments or suggestions for improvement are welcome.

If you have any questions on this topic please contact us at +49 228 307-1030 or

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