GAC Auditors Return From Performance Audit Training In South Africa

4 July 2011

Four Performance Auditors from the General Auditing Commission (GAC) have returned from Pretoria, South Africa, where they underwent training in 1st Module (Basic Module) Performance Audit.

The course provided the GAC Auditors new skills in theoretical and practical concepts about performance auditing.

The training is a major flashpoint in the development of Supreme Audit Institutions in Africa, on Performance Auditing. It was organized from by the African Organization of English Speaking Supreme Audit Institutions (AFROSAI-E).

The training, which ran from June 20 to 27, is a 3-module course intended to upgrade participating auditors’ skills effectively write a pre-study and main-study and will result into working on one Performance Audit Report by each participating SAI at the end of course in March 2012. The report will be tabled in parliament for appropriate response that will improve performance in public financial management.

The GAC auditors, like their counterparts from other Supreme Audit Institutions (SAIs) that participated in the 1st module course, are expected to write a pre-study that will be forwarded it to the AFROSAI-E Secretariat latest September 9, 2011.

The reports will enable the secretariat to make the necessary corrections for a better and well-informed main-study that will lead to a report.

GAC delegates who participated in the training included J. Forkey Sieh, Dwana B’akongo Sesay, Christian F. Tengbeh and Stevena K. Bonah.

Beneficiaries of the training course will execute their pre-study plan so that when they meet in Pretoria later this year for the pre-study module which is the 2nd module of the training circle, they would have made a pre-study memo and a work-plan for the main study.

Pre-study memo and the work plan give the management guidelines on how the SAI will continue with a main study.

Performance Audit is not about cents or dollars; it is basically concerned with the 3Es–Economy, Efficiency and Effectiveness and the report is meant to bring potential changes to the audited areas.

The pre-study module will take place in Pretoria, South Africa from September 26 to October 7, 2011.

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