Who audits the auditor general?

Letters to the Editor

Who audits the auditor general?

Wednesday, January 27, 2021

Print this page Email A Friend!


Dear Editor,

The auditor general and the employees of the Auditor General's Department (AuGD) are responsible for conducting independent audits in accordance with acceptable, professional, and ethical standards, and then issue appropriate reports on the use of public resources.

The AuGD conducts assurance and performance audits of all government ministries, departments, local authorities, and agencies (statutory bodies).

Governance in the AuGD is managed through the executive management committee, the audit committee, the Quality Assurance Unit, and the Corporate Services Division — all of which reside within the AuGD and report to the auditor general.

Having perused the AuGD's website I was unable to ascertain if an external (third party) quality assurance review is being undertaken on the AuGD for the Government and other interested stakeholders.

The Institute of Internal Auditors' standards require an external review of the internal audit activity every five years. These reviews are designed to assess the activity's conformance with the standards and its effectiveness in providing assurance/consulting services to the organisation's board of directors, senior executives, and other interested parties.

An external quality assessment review can facilitate the transformation of an internal audit department into a more strategic business partner and value-added activity. The process can identify improvement opportunities and provide counsel to the auditor general and her staff for improving their performance and services, as well as promote the image and credibility of the internal audit activity.

As an experienced audit manager with extensive experience of working internationally with major corporations, I noted a number of areas in which improvements could be made in the AuGD's reporting. These areas were communicated to the AuGD over one year ago; however, no action has been taken to improve the reporting, or acknowledge that it has been received.

Hopefully before the end of this calendar year the committees of Parliament and other interested stakeholders will be in receipt of an external quality assurance review on the AuGD undertaken by one of the large audit firms in the island.

H Edwards

yabbyyoo@gmail.com


Now you can read the Jamaica Observer ePaper anytime, anywhere. The Jamaica Observer ePaper is available to you at home or at work, and is the same edition as the printed copy available at http://bit.ly/epaper-login


ADVERTISEMENT




POST A COMMENT

HOUSE RULES

1. We welcome reader comments on the top stories of the day. Some comments may be republished on the website or in the newspaper � email addresses will not be published.

2. Please understand that comments are moderated and it is not always possible to publish all that have been submitted. We will, however, try to publish comments that are representative of all received.

3. We ask that comments are civil and free of libellous or hateful material. Also please stick to the topic under discussion.

4. Please do not write in block capitals since this makes your comment hard to read.

5. Please don't use the comments to advertise. However, our advertising department can be more than accommodating if emailed: advertising@jamaicaobserver.com.

6. If readers wish to report offensive comments, suggest a correction or share a story then please email: community@jamaicaobserver.com.

7. Lastly, read our Terms and Conditions and Privacy Policy



comments powered by Disqus
ADVERTISEMENT

Poll

ADVERTISEMENT
ADVERTISEMENT

Today's Cartoon

Click image to view full size editorial cartoon
ADVERTISEMENT