Monrovia, Liberia — The Quality Assurance (QA) and Data Analytics Sections of the Audit Services Department (ASD) of the Internal Audit Agency (IAA) of Liberia have commenced a comprehensive validation exercise of achievement reports submitted by Heads of Functions (HOFs) across public sector entities. The exercise, which began on January 3, 2026, forms a key component of the ASD’s planned work activities for the year.

The validation process entails a detailed review of working papers supporting the Fourth Quarter draft audit reports, assessment of scorecards, examination of the audit tracker, and verification of the status of audit recommendations and their implementation. These activities are being undertaken to ensure that reported achievements are accurate, evidence-based, and aligned with approved audit plans and performance indicators.

Out of a total of eighty-one (81) public sector entities expected to be assessed, the ASD has so far validated the achievement reports of approximately eighteen (18) entities. The exercise is ongoing and will continue until all remaining entities are duly validated.

The validation of achievement reports is a critical internal audit best practice. It reinforces quality assurance, promotes consistency and standardization in reporting, and enhances the credibility and reliability of audit outputs. By rigorously reviewing supporting documentation and implementation status, the IAA ensures that audit results fairly reflect institutional performance and that management actions taken in response to audit recommendations are properly tracked and substantiated.

This exercise further underscores the IAA’s commitment to strengthening accountability, improving governance, and upholding professional internal auditing standards within the public sector. Through sustained quality and data-driven reviews, the Agency continues to support decision-making, transparency, and value-for-money in public financial management across Liberia.