INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

SAI of Somalia staff

SAI Somalia conducts a Joint Review Workshop and launches the 2024 Audit Plan

Wednesday 10th January, Mogadishu: The Office of the Auditor General of Somalia (OAGS), on Wednesday, concluded a three-day seminar dedicated to the development and finalisation of the Annual Overall Audit Plan (AOAP) for the Financial Year (FY) ended 2023.

In his opening remarks, the Auditor General, H.E. Ahmed Isse Gutale stated that “the objective of the workshop is to bring together key audit personnel from the Office of the Auditor General with advisors and peers in order to foster a shared space for the exchange of ideas and recommendations.”

Participants included Directors and Managers from all audit streams of the OAGS, Technical Advisors, and representatives from partner institutions such as the INTOSAI Development Initiative (IDI), the African Organization of English-Speaking Supreme Audit Institutions (AFROSAI-E), OAG Uganda, Turkish Court of Accounts (TCA), and the Swedish National Audit Office (SNAO).

The conference meticulously reviewed the AOAP, a process initiated by the OAGS team in August 2023. Each audit stream underwent a detailed examination, aiming to craft a final Audit Plan that optimally allocates resources to high-risk areas, ensuring the delivery of high-quality and relevant audit reports. The targeted audits for 2024 include:

  1. Financial Audits
  2. Donor-funded Projects Audits
  3. Compliance Audits
  4. Performance Audits
  5. Information Systems Audits
  6. Special Audits

The compliance audit stream is set to undergo the most significant year-over-year change. Focused on government entities’ adherence to established laws, regulations, and internal boundaries, this component will see the Office of the Auditor General broaden its audit scope to cover a substantially higher portion of the approved National Budget compared to 2023 (2023’s compliance audit covered 57% of the approved national budget, while the 2024 audit will cover 80%). Furthermore, the OAGS will target never-before-audited Ministries, departments, and agencies (MDAs).

This year also marks a pivotal milestone for Performance Audits at the OAGS. This audit stream, piloted in the 2023 audit year, will see a continuation of ongoing performance audits as well as some additions.

With the formal sign-off of this pivotal plan, the OAGS initiates its 2024 audit activities earlier than usual. This early start, it was noted, will allow ample time for the distribution of audit staff resources among the planned audits, thereby ensuring the production of high-quality and on-time audit reports.

For further information about the project, see the IDI SAI Somalia webpage.