AUDIT SERVICES
James Kerkulah is a chartered certified accountant, certified risk manager and certified internal auditor with more than 16 years of experience in accounting, finance, external and internal auditing, risk management and compliance in both the private and public sectors. He is currently Deputy Director General for Audit Services at the Internal Audit Agency (IAA) of Liberia. Immediately prior to taking up his current assignment, he served as Technical Expert on Forensic Audit in Tax Administration at the African Tax Administration Forum (ATAF) in Pretoria, South Africa and Compliance Risk Management and Domestic Revenue Mobilization Expert with the West African Tax Administration Forum (WATAF) in Abuja, Nigeria.
James Kerkulah, msc., acca, crmp, cia
DEPUTY DIRECTOR GENERAL FOR Audit services
James served as Commissioner of Internal Audit (CIA) Department at the Liberia Revenue Authority (LRA), Sector Director of Internal Audit for Public Administration at the Internal Audit Agency and Financial Management Consultant at the Department of Expenditure and Debt Management at the Ministry of Finance of Liberia.
He also worked as external auditor with VOSCON CPAs Inc. where he was in charge of audits of financial institutions and agricultural companies.
James is a lecturer in critical thinking at the Stella Maris Polytechnic University. He loves physical fitness and meditation.
executive director for audit services
S. Moses Kessellie, Jr., is an accomplished accounting and audit professional with over 15 years of experience spanning external and internal auditing in both public and private sectors. He holds professional designations including Chartered Accountant (CA), Chartered Public Finance Accountant (CPFA), and Certified Fraud Examiner (CFE), reflecting his deep commitment to excellence, ethics, and continuous professional development.
Prior to joining IAA, Moses leadership journey recently included serving as Chief Audit Executive at International Bank (Liberia) Limited and the Executive Director of the Liberian Institute of Certified Public Accountants (LICPA)—roles in which I championed strategic reforms, strengthened audit practices, and elevated institutional governance.
He brings comprehensive knowledge of Liberia’s Public Financial Management (PFM) laws, International Accounting Standards (IAS), International Standards on Auditing (ISA), International Public Sector Accounting Standards (IPSAS), and the Global Internal Audit Standards.
Alongside his professional engagements, he has spent over a decade contributing to academic and professional education, tutoring aspiring accountants, designing specialized training manuals, and lecturing at the tertiary level. His dual focus on practice and instruction reflects a passion for empowering individuals and strengthening the accounting profession through knowledge and mentorship.
His integrity, strategic acumen, and analytical rigor have helped him in advancing transparency, accountability, and professional excellence in both the private and public sectors.
sector director for quality assurance, research & training
Mr. Gbanjah Joseph Campbell,Sr. is an accounting, finance, auditing and anti-fraud professional with more than 15 years of experience in banking, external and internal auditing and compliance management in both the private and public sectors in Liberia.
He holds a Master Degree in Audit (MAud.) and Master in Public Sector Management (MPSM) respectively from the Nanjing Audit University in the Peoples’s Republic of China and that of the Ghana Institute of Management and Public Administration (GIMPA).
Mr. Campbell is currently Sector Director for Quality Assurance, Research and Training at the Internal Audit Agency (IAA) where he has served the entity for 13 consecutive years in managerial positions ranging from Director of Audit Services, Sector Director of County Operations, Sector Director of Quality Assurance, Sector Director of Energy and Environmental Services and that of the Rule of Law.
He served as the Director of Internal Audit of numerous ministries, agencies and commissions such as the Ministries of Health , Education, Public Works, Internal Affairs , Lands, Mines and Energy (Now the Ministry of Mines).
Mr. Campbell holds certificates in risk management, controls and governance and has travelled extensively in the United States of America, South Africa, Swaziland, Nigeria, Ghana, Sierra Leone and the Gambia. He has served as Audit Manager for the First International Bank (FIB) Liberia Limited, Audit Supervisor at VOSCON INC., Audit Director, Large Taxpayers Division of the Ministry of Finance of Liberia, Financial Analyst and Auditor at the Liberian Bank for Development and Investment (LBDI).
He is a lecturer at the Liberian Institute of Public Administration (LIPA) and was adjunct lecturer at the African Methodist Episcopal University.
He loves studying, scrabbling and sporting
director, audit recommendation implementation
Mr. Jallah B. Kollie is a Certified Fraud Examiner and a Certified Tax practitioner with more than fifteen years of experience in accounting, auditing and fraud examination in both the private and public sectors of Liberia. He is also a candidate for The Institute of Internal Auditors (IIA) Certified Internal Auditor (CIA) and has basic understanding of the International Professional Practices Framework (IPPF).
He is an active member of the Association of Certified Fraud Examiners and the Liberia Institute of Tax Practitioners, respectively and Secretary General of the Liberia Chapter of the Association of Certified Fraud Examiners.
Jallah is currently the Director of Audit Report Analysis, Summary, Recommendations and Implementation.
Prior to becoming Director of Audit Recommendations Implementation and Audit Reports Analysis and Summary, he served as an internal auditor and director of internal audit function in different ministries, agencies and public corporations where he further provided independent, objective assurance and consulting services designed to add value and improved operations.
Before joining the IAA in 2014, Jallah worked with the General Auditing Commission (GAC) and served in various capacities.
Mr. Jallah B. Kollie has several academic achievements and certificates in Basic Auditing, Advanced Auditing, Procurement, International Financial Reporting Standards, International Standard on Quality Control, Tracing Illicit Transactions for Anti-fraud Examiners, Fraud examination and investigation techniques, Ethics for Anti-Fraud Professionals, IIA’s Standard, Risk Assessment, Audit planning, Audit Fieldwork, Audit Report Writing, Audit Documentation, Audit Evidence, Critical Thinking.
Jallah has the ability to adapt to varying work environment and conditions; innovative, persevering and task-oriented person; has strong ethical and personal discipline and commitment to fairness and truth; has good decision making and judgement skills with no special bias to self-interests; and good inter-personal skills.