Strategic Management

STRATEGIC MANAGEMENT AND OPERATIONAL GUIDELINES A User Guide for Public Sector Auditors in the Pacific

Developed by PASAI in 2012

Pacific Association of Supreme Audit Institutions (PASAI): Strategic Management and Operational Guidelines

Pacific Association of Supreme Audit Institutions (PASAI)

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Pacific Association of Supreme Audit Institutions (PASAI): Strategic Management and Operational Guidelines

Foreword

The purpose of these guidelines is to provide assistance for Pacific Association of Supreme Audit Institutions (PASAI) members, especially heads of SAIs and managers to carry out their functions strategically, tactically and operationally. They do this by introducing the basics of planning, examining the types of objectives and differentiating the types of plans consisting of the corporate plan, strategic plan, business plan and operational plan for the management of their offices. PASAI recognises the importance of having these strategic management plans as it is top level management’s responsibility to define the SAI’s positions, formulate strategies and guide long term organisational activities. This is one of PASAI’s initiatives aimed at developing SAIs within the region. The guidelines have been produced to assist PASAI members in the effective, efficient and economic planning and management of their resources annually and in the long term. It provides guidance to SAIs in establishing and enhancing their strategic management functions. The guidelines look at:  the fundamentals/characteristics of strategic planning;  the strategic planning framework and makes reference to relevant legislation and the founding principles for SAIs proclaimed in INTOSAI’s Lima Declaration that underpins these guidelines with the relevant ISSAI Levels 1 and 2 standards;  how to develop or evaluate vision, mission, goals, objectives, analyse internal and external environments, and formulate strategies for strategic plans;  how to prepare strategic plans...