New Liberia Magazine
CURTAILING INTERNAL WASTES & ABUSE
By: Jackson Clay, Jr.
Tasked with curtailing internal wastes and abuse, this second edition seeks to find out from the Internal Audit Agency (IAA) what its strategies and roles are in helping the Government in the quest to achieve accountability.
Leading that charge, with his team of able deputies, is Di rector-General Mr. David A. Kemah who said that the IAA’s core function is to establish and manage internal audit functions across government ministries and agencies.
As that one anti-graft institution that conducts internal audits across government entities, the IAA’s task is even bigger than seen on the surface, given that there are 148 government minis tries and agencies where it must assign auditors.
With scarce resources to achieve this, Mr. Kemah asserted that only 78 of those entities have assigned auditors.
As a means of working around that challenge, Director Gener al Kemah explained: “What we normally do in essence is we do what we call periodic risk assess ments. That means, if there is a need to do additional works, we then assign the auditors to such places where there is a budgetary challenge in terms of assigning auditors, even though some entities have been requesting our auditors”.
“We have received requests from several entities across govern ment to assign our auditors but again we cannot due to budgetary allocation and so this is one of the major challenges the IAA is confronted with over the time past,” the IAA boss said.
However, Director Kemah in toned that there is a specialized department at the IAA called the Department of Special Au dit, headed by a deputy director, responsible to conduct audits at any and every entity where neces sary when the need arises.
He voiced, “If the President de cides that there are activities of government where he thinks that the Internal Audit can look into, he can commission such an audit or when the head of the entity, for example, requests that the IAA comes in and looks at that entity’s procurement processes, the IAA is under obligation to commission such an audit. The IAA director general can also commission special audits based on reports from assigned audi tors.”
The IAA’s presence out of the capital and into the leeward counties speaks to the extensive task it has on hands. With audi tors in seven of the 15 counties, DG Kemah adds: “The goal is to expand to the rest of the other counties and provide supervision to the authorities of the counties and they are very effective too”.
Aside from the existing challeng es, the IAA boss disclosed how “very appreciative and impres sive” the President is with the kind of work being done by the IAA’s assigned auditors at the various government entities.
He also confirmed the influx of communication from ministers, directors, and heads of govern ment entities requesting the IAA to provide auditors to conduct some audits of those entities.
Such a commendation from the President and other heads of agencies would mean a public ap plause for an entity that is doing so much with very little resources and manpower to achieve its core responsibilities.
But to this, the IAA’s DG clarified why: “Most times, you will not hear about IAA reports in the public or the media. This is so because the nature of the work we do here at the IAA does not call for such, unlike other integ rity agencies like the General Auditing Commission (GAC) and others.”
Discussing the process of internal audit, Director Kemah states that it starts with risk assessments, followed by planning, and signing of an audit charter between the IAA and the head of that entity and this chart spells out what exactly the IAA would be doing during the course of the audit pe riod and this process ends with a comprehensive report comprising of recommendations.
He stated, “We are internal au ditors; so what we do is to pro vide internal supports, advisory service, and consultancy services to add value to the operations of those entities and the govern ment in general”.
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