AGSA promised to lead by example on matters of risk management, Auditing standards and methodology, internal controls, transformation, quality and timeliness of AGSA's products as encouraged by the fundamental requirement 11 of INTOSAI. The fundamental requirement 11 of INTOSAI stipulates that in keeping with the principle of leading by example, SAIs need to adhere to the same, appropriate rules and philosophy that SAIs expect from auditees as a minimum. The performance of AGSA in this objective is indicated as follows: