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IAA Honors Performance

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IAA Honors Per formance: Awards Most Outstanding Employees

The Internal Audit Agency (IAA) of Liberia on Friday, February 6, 2026, held its Annual Awards and Appreciation Day in Paynesville City, honoring several outstanding employees for exceptional performance and dedication to duty. The well-attended event brought together management and staff from the Agency’s three core departments—Administration, Audit Services, and Special Audits—in an atmosphere of celebration, reflection, and renewed commitment.

Presenting awards to deserving staff, IAA Director General, Hon. David A. Kemah emphasized the importance of commitment, discipline, and dedication to every assigned task, describing them as the surest pathway to achieving personal and institutional targets. He called on employees to embrace teamwork, noting that the success of the Agency depends on the collective efforts of all staff. Mr. Kemah likened the IAA to the human body, stressing that just as every part of the body is vital for effective functioning, every employee is equally important to the Agency’s overall performance.

The highlight of the program was the recognition of Mr. Jarwo N. Cooper as STAR STAFF OF THE YEAR 2025, in acknowledgment of his exceptional performance and professional growth. Speaking on behalf of the honorees, Mr. Cooper expressed gratitude to management for the recognition and encouragement; while, urging his colleagues to redouble their efforts in the new year so that they too can be celebrated. Mr. Cooper, who recently qualified as a Certified Internal Auditor (CIA), pledged his commitment to supporting colleagues preparing to sit the CIA examinations, emphasizing that knowledge is most valuable when it is shared.

Earlier in his welcome remarks, the Deputy Director General for Administration, Hon. Mohammed B. Korleh reaffirmed management’s unwavering commitment to supporting staff who aspire to pursue professional certifications. He noted that investing in staff capacity building remains a key strategy toward achieving a professional institution, which is one of the IAA’s core corporate strategic goals.

Meanwhile, Hon. Korleh used the occasion to officially introduce Atty. Elizabeth Horace-Kwemi as the entity’s newly recruited Executive Director for Administration, following a highly competitive recruitment process.

The Awards and Appreciation Day also featured recreational activities, camaraderie, and moments of relaxation by the beach, further strengthening bonds among staff. Management used the occasion to commend all employees for their contributions to advancing the Agency’s mandate and encouraged them to remain steadfast in upholding professionalism, integrity, and excellence in public service delivery.

The event concluded with a renewed sense of motivation and unity, as staff left inspired to contribute even more meaningfully to the growth and success of the Internal Audit Agency in the year ahead.

Validation of Fourth Quarter Achievement Reports

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IAA’s Audit Services Department Commences Validation of Fourth Quarter Achievement Reports

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.

IAA Gets new Executive Director for Administration

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IAA Hires New Executive Director for Administration

Atty. Elizabeth Horace-Kwemi

The Internal Audit Agency (IAA) has recruited Atty. Elizabeth Horace-Kwemi as its new Executive Director for Administration, following a highly competitive recruitment process. Atty. Horace-Kwemi is a seasoned legal and administrative professional whose career spans more than fifteen years of impactful service across Liberia’s public and private sectors. Her appointment marks a strategic step in strengthening the Agency’s administrative leadership, compliance culture, and institutional governance framework.

Atty. Horace-Kwemi joins the IAA with over five years of solid legal practice in litigation, contract negotiation, and business transactions. She previously served as Assistant Legal Counsel at Lex Group Liberia, one of the country’s leading law firms, where she was deeply involved in litigation, corporate advisory services, and commercial transactions. Her public-sector legal experience includes service as Legal Counsel at the Liberia Medicines and Health Products Regulatory Authority (LMHRA), where she played a key role in advancing regulatory compliance, enforcement actions, and adherence to statutory mandates, while supporting transparent and accountable institutional decision-making.

Her distinguished public service record also includes roles as Technical Assistant/Chief of Staff to the Office of the Chief Medical Officer at the Ministry of Health and Administrative Program Officer at the Ministry of State for Presidential Affairs, where she supported policy implementation, compliance monitoring, and administrative controls in line with national laws. During Liberia’s response to the Ebola Virus Disease outbreak, Atty. Horace-Kwemi served as Deputy Emergency Operations Center (EOC) Manager under the Incident Management System, contributing to high-level coordination, administrative control, and operational oversight during one of the nation’s most critical periods.

Atty. Horace-Kwemi’s academic background reflects a strong multidisciplinary foundation. She holds a Bachelor of Laws (LLB) from the Louis Arthur Grimes School of Law, University of Liberia; a Master’s Degree in Peace and Conflict Transformation from the Kofi Annan Institute for Conflict Transformation; a Postgraduate Diploma in Health Systems Management from the Galilee International Management Institute in Israel; and a Bachelor of Arts (Honors) degree in Sociology and Social Work from AMEU. This diverse educational portfolio enhances her analytical approach to risk management, compliance review, and institutional reform, which are core pillars of the IAA’s mandate.

In addition to her legal and public-sector career, she has held managerial and leadership positions with local and international non-governmental organizations, where she designed and implemented programs focused on youth entrepreneurship and community empowerment. Her public service journey began through the Liberia Fellows and President’s Young Professionals (PYP) Program, which laid a strong foundation in public administration and leadership.

With her appointment, the Internal Audit Agency gains a dynamic leader whose blend of legal expertise, administrative acumen, and public-sector experience is expected to further strengthen internal governance systems and support the Agency’s mission of promoting accountability, transparency, and sound management of public resources in Liberia.

IAA Equips Internal Auditors

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IAA Equips Internal Auditors
- Conducts Training Program to Improve Service Delivery Across Public Sector

Paynesville, Liberia, August 18, 2025 — The Internal Audit Agency (IAA) of Liberia has commenced a week-long intensive training program for internal auditors, including Heads of Audit Functions, support staff and resident auditors assigned across Ministries, Agencies, and Commissions (MACs) of government. The training is being held in Paynesville City under the theme: “Equipping Internal Auditors to Support Client Entities Achieve Their Objectives in Accordance with Law.”

The program seeks to build the capacity of internal auditors to effectively review governance, risk management, and internal control systems within client entities. Participants are expected to acquire the requisite skills and expertise to produce audit reports that are accurate, complete, reliable, timely, and useful for decision-making.

In his opening presentation, IAA Director General David Kemah underscored the Agency’s pivotal role in safeguarding public resources and strengthening accountability mechanisms across the public sector. He emphasized that internal auditors are not only watchdogs but also partners in helping government entities achieve their objectives lawfully and efficiently.

According to him, the mandate of the IAA goes beyond compliance, emphasizing that its responsibility is to ensure that internal auditors are well-prepared to provide value-added services, helping client entities operate more effectively.

The Director General’s presentation was followed by several other presentations from Senior Management Team members, including Seiwon T. Seidi, Deputy Director General for Special Audits; Jarwo Cooper, Executive Director for Special Audits; and S. Moses Kessellie, Jr., Executive Director for Audit Services. Their sessions focused on strategic topics, including: Risk Assessment, Audit Planning, and Professional Code of Ethics for internal auditors.

The training is expected to significantly impact the work of internal auditors by enhancing their ability to detect risks early, improve financial oversight, and strengthen institutional controls across government entities. By the end of the program, participants will be better positioned to conduct independent, objective reviews and provide recommendations that advance transparency, accountability, and efficiency in public service delivery.

IAA is optimistic that the training will deepen the culture of professionalism among auditors, while contributing meaningfully to good governance in the public sector of Liberia.

IAA Hires ED Audit Services

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IAA Hires New Executive Director for Audit Services

Mr. S. Moses Kessellie, Jr.

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.

IAA Assesses County Service Centers

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Liberia's IAA Assesses County Service Centers Functionality in the Southeast...

Monrovia – As part of its nationwide assessment tour, the  Internal Audit Agency has conducted a week- long  assessment on   Service Centers and public entities in counties  in the southeast.

 The primary focus of the assessment was to evaluate governance and control processes within public entities, which will  inform the IAA’s decision to  establish the internal audit function in those counties.
 
Mr. David A. Kemah, head  of the Internal Audit Agency, led a five – man  team  to Grand Gedeh, Rivergee, and Maryland counties.
 
In releasing his preliminary observations, Mr. Kemah indicated that existing  Service Centers  need to be evaluated for efficiency prior to establishing new ones. 
 
” From our assessment in the South East, there’s a need to conduct training programs  for senior officials managing programs, and suport staff collecting data and generating reports required by the public financial management law.
 
Due to funding challenges, the  effective operations of Service Centers in the counties have not been utilized”, Mr. Kemah revealed.
 
The team met Superintendents, Hospital officials, Administrators of the Counties’ health and educational facilities,  and other officials. 
 
A notable aspect of this assessment has been the positive reception from county officials, many of whom have expressed a desire for stronger collaboration, indicating a recognized local need and willingness for the IAA’s support in strengthening compliance.
 
This local acceptance suggests that county officials themselves recognize the value of internal audit in addressing their operational challenges and strengthening compliance. 
 
The initial policy intent behind establishing CSCs was to enhance local governance and service accessibility, but the efficient operations of some of those County Service Centers are being challenged.
 
It’s against this backdrop, that the  IAA’s deployment to CSCs is therefore crucial for fulfilling the true promise of decentralization by ensuring accountability, transparency, and efficiency at the local level, preventing the very backslide into centralized controls.
 
The deployment of these trained auditors to County Service Centers establishes a direct, on-the-ground presence for real-time monitoring of county development funds. 
 
The third – leg assessment of the IAA with a  focus on the South East ,  witnessed a smooth “Accountability Drive”, without any “Grueling Gauntlet” of torturous road conditions,  
 
Travelling to the South East, was once considered as embarking on a perilous journey through the region’s notorious dilapidated road networks,  but that narrative has changed.
 
For example,  travel times that would have stretched into days, have now reduced to hours,  due to works being done on the roads.
 
From its independent establishment to its strategic nationwide assessments, capacity-building programs, and ongoing deployment, the IAA is not merely auditing; it is actively building a more accountable, transparent, and efficient public sector for all Liberians. 
 
Prior to the assessment mission in the South East, the IAA  assessed and evaluated Service Centers in  Margibi, Bong, Nimba, and Bomi. 
 
Others are: Grand Cape Mount, Gbarpolu and Lofa counties.
 
The IAA  is indeed helping Liberia “do the Right thing the Right Way,” safeguarding public resources and strengthening the fabric of governance for a prosperous future.

WAIFEM GAI Training Program

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IA Delegation Returns From  WAIFEM Generative Artificial Intelligence Training Program in Nigeria

Monrovia, Liberia – The Internal Audit Agency (IAA) has concluded participation in a regional course
on” Enhancing Risk-Based Auditing and Risk Management, through Generative
Artificial Intelligence”. 

The training program was organized by the West African Institute for Financial and Economic Management (WAIFEM), held from May 26 – 30, 2025, at the Central Bank of Nigeria Learning Center, Lagos, Nigeria. 

IAA’s delegation, led by the Executive Director for Special Audits, Jarwo N. Cooper, participated and discussed the following topics: 

Introduction to Generative AI in Risk-Based Auditing, AI-Powered Risk-Based Auditing Technique, Regulatory and Ethical Considerations.

Others included: AI Risk Management Frameworks and Mitigation Strategies, and Implementation and Future Trends, among others.

Those topics were facilitated by highly skilled and experienced professionals, including Dr. Benson Uwheru, Mr. Oladele Adeoye, and Dr. Wenceslaus Nwoga of DataPro Limited, ensuring meaningful engagement for participants. 

The key focus of the five-day training program, was intended to introduce participants to the fundamentals of Generative AI and its application in risk management and risk-based auditing, provide hands-on experience with AI-driven auditing tools and techniques, explore
regulatory, ethical, and governance considerations in AI integration and to build participants’ capacity to identify, assess, and mitigate AI-related risks. 

The delegation described the training program as essential and will enhance efficiency and timely reporting at the IAA.

After acquiring knowledge on how to use Generative Artificial Intelligence to audit, the participants will be required to introduce the following activities at the IAA.

They are: To Establish governance and oversight of AI activities, develop and implement AI policy, align AI with the Risk-Based Audit Strategy and to Integrate AI with continuous auditing, among others.

WAIFEM was established by the central banks of The Gambia, Ghana, Liberia, Nigeria, and Sierra Leone in 1996, with the primary aim of building capacity for improved macroeconomic and financial management in the constituent member countries.

In a related development, another employee of the IAA, was also part of a delegation from Liberia, that participated in a week- long training program on Fiscal Decentralization and Local Management in Liberia, held from May 19- 26, 2025, at the University of Ibadan Post Graduate College
in Nigeria.

The training was sponsored by the Ministry of Finance and Development Planning.

Topics covered at the training, ranged from the principles of local government, financial management, financial reporting and accountability, accountability mechanisms in local government, transparency and citizens engagement.  

Others included: revenue management and administration, decentralization in Liberia current situation and budgeting principles and processes, among others.

The key focus of the training, is to enhance the capacity of government officials at both central and local levels, in line with the ongoing implementation of the country’s local government law.

Participants are expected to utilize knowledge gained, to go into the various counties to train local officials on revenue sharing regulations and fiscal decentralization.

The delegation was led by Dr. Romeo Gbatea, Director for Fiscal Decentralization at the Ministry of Finance and Development Planning.

The delegation comprised: The Comptroller and Accounting General of Liberia, Hon. Elwood T. Netty, Deputy Finance Minister for Fiscal Affairs, Hon. Anthony Myers, Deputy Internal Affairs Minister for Operations, Hon. Selena Mappy and Four (4) Superintendents from Grand Bassa, Margibi, Bong and
Nimba Counties.

Also, part of the delegation were representatives from IAA, PPCC and LRA.

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IAA Field Visits

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IAA Embarks on Field Assessment Visit to Strengthen Audit Functions across Gov't Entities

Monrovia, May 21, 2025 — The Internal Audit Agency (IAA) of Liberia has commenced a pivotal field visit to Internal Audit Functions across government entities, with the first wave of engagements launched yesterday, May 20, 2025. The visit began with six key entities: the Civil Service Agency (CSA), Ministry of Agriculture (MOA), Ministry of Education (MOE), Ministry of Gender, Children and Social Protection (MGCSP), Ministry of Labor (MOL), and Ministry of Commerce and Industry (MOCI).

The field visit, led by the IAA’s Quality Assurance Section, aims to assess the current state of internal audit operations and provide targeted support to enhance the delivery of high-quality, value-adding audit services.

According to the Team, headed by Mr. Exodus T. Saye, the initiative is rooted in the agency’s commitment to raising professional standards across the public sector. The team further intimated that the objective is to ensure internal audit functions are not just compliant, but also effective tools for accountability, transparency, and performance improvement within government institutions.

The field visit focuses on several strategic improvement areas, including: enhancing understanding and application of quality audit standards, identifying operational gaps and areas for enhancement, developing a robust Action Plan for Quality Improvement and improving Risk-Based Audit Planning practices. Other areas of focus include: fostering capacity building and professional development, strengthening monitoring and supervisory mechanisms, establishing an effective stakeholder engagement strategy, enhancing audit documentation and reporting procedures, reinforcing a culture of quality within audit teams, and instituting reliable follow-up mechanisms for audit recommendations.

This comprehensive outreach reflects the IAA’s proactive stance in driving excellence and value in the public sector of Liberia. 

The IAA, through this field assessment initiative, reaffirms its unswerving commitment to delivering effective and efficient internal audit services that directly contribute to improved governance and accountability in the processes of client entities.

The Quality Assurance Team, comprising Exodus T. Saye, Brenda Sirleaf, Sekou Saaliho Sherif, Benjamin Kpayanwu, and Jeremiah Doty Karbehl, has reaffirmed its focus on fostering a culture of continuous improvement and integrity within the public financial management system of Liberia.

IAA Senior Management Retreat

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IAA Convenes Senior Management Retreat -Aligns its Strategic Plan with National Development Agenda

Monrovia, Liberia – The Internal Audit Agency (IAA) of Liberia has begun a three-day Senior Management Retreat in Monrovia, under the Theme: “Aligning the Team on the Long-Term Objectives of the IAA with Clear Strategies and Performance Indicators”. 

The retreat, which commenced Wednesday, January 8, 2025, seeks to align the entity’s five-year Corporate Strategic Plan with the ARREST Agenda for Inclusive Development (AAID) by adopting clear strategies that will facilitate the achievement of IAA’s objectives. 

Making remarks at the opening of the retreat, the Director General David A. Kemah rallied the concerted efforts of staff members aimed at strengthening collaboration to achieve more in the year ahead. 

Director General Kemah emphasized the need for staff to align the goals of their sectors, sections and units with the broader strategic objectives of the IAA. He described the retreat as an opportunity to engage in meaningful dialogue, strategic planning, sharing insights, and ensuring that every team member is moving in the same direction.

Hon. Kemah further highlighted professional development as a key focus of the IAA in the years ahead, consistent with the IAA’s Strategic Goal #1 which seeks to professionalize the entity by training its staff to perform internal auditing and other administrative support services. 

He reiterated management’s commitment to enhancing the professional qualifications of IAA staff. “We are dedicated to conducting more training sessions aimed at qualifying our auditors as Certified Public Accountants (CPAs), Certified Internal Auditors (CIAs), Association of Chartered Certified Accountants (ACCA), Certified Information Systems Auditors (CISAs), and more. This is essential for our mission to elevate the internal audit profession in Liberia”, he stated.

The Director General also assured staff of management’s determination to providing the necessary tools and conducive working environment for effective service delivery. “We recognize the importance of equipping our teams with the right resources, and we will continue to prioritize this as we work towards achieving our goals”, DG Kemah asserted. 

The three days Senior Management retreat has brought together members of the IAA’s Executive Management Team, Executive and Sector Directors, as well as Section and Unit heads. 

It features departmental, sectoral and sectional presentations on achievements, challenges and prospects for the year ahead, while harnessing the insights and expertise of participants to formulate clear strategies and performance indicators for the year.

IAA Performance Management

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IAA SIGNS PERFORMANCE MANAGEMENT CONTRACT AND CODE OF CONDUCT.

MONROVIA – A  Performance Management Contract and Code of Conduct , introduced by the Boakai’s Administration for all public officials, has been signed by the Director General of the IAA, David A. Kemah.

Mr. David A. Kemah, declared that his signing indicates a commitment to ensuring that the  achievement of   targets set by his  agency,  meets the performance management contract, introduced by President Joseph N. Boakai Administration.

Mr . Kemah also signed the Code of Conduct,  stating it reaffirms his commitment to adherence of  standards and to  be in compliance with laws in the execution of his duty.

The signing ceremony took place on Monday, January 6, 2025,  at the Ministry of State on Capitol Hill.

In October 2024, the Unity Party led government launched the Performance Management and Compliance Strategy at the Ministerial Complex.

It is central to the Administration’s ARREST agenda, focusing on accountability, responsiveness, and responsible governance. 

The system sets clear performance standards for ministries, agencies, and commissions, enabling real-time monitoring and accountability.