Validation of Fourth Quarter Achievement Reports

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 Equips Internal Auditors

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.