Compendium of Best Practices – Coordinated Regional Audit on Illicit Financial Flows

This compendium serves as a complementary tool to the report of the coordinated regional audit conducted by the African Organization of Supreme Audit Institutions (AFROSAI) with the participation of twelve African countries. It offers a structured compilation of good practices identified by national experts during the evaluation of legislative, regulatory, and institutional frameworks for tax revenue mobilization and the fight against Illicit Financial Flows (IFFs).

Designed to inspire public decision-makers, practitioners, and civil society, this document highlights innovative and proven approaches considered "replicable" at the continental scale. The good practices are organized around two main axes: the legal framework (financial transparency, integrity of stakeholders, powers of competent authorities, tax incentives) and the institutional framework (organizational and professional capacities, recovery systems, international cooperation).

Through concrete examples drawn from national reports—ranging from transfer pricing regulations in Botswana and beneficial ownership disclosure mechanisms in Burkina Faso, to whistleblowing systems in Uganda and inter-institutional cooperation agreements in Kenya—this compendium provides a foundation for reflection to strengthen the effectiveness of anti-IFF systems and enhance the mobilization of public resources in Africa.