Validation Workshop for the Financial Audit Manual

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The PFM Coordination Department has organized a one-day workshop on the validation of the Financial Audit Manual. On December 10, 2019, at Maansoor Hotel Hargeisa.
The event was attended by key institutions in oversight and evaluation, including Office of the Auditor General, Internal Audit Department of the Ministry of Finance Development, Public Accounts Committee of the House of Representatives and Accountant General’s Office. The workshop was officially opened by the Auditor General of the State Mr. Ahmed Yusuf Dirir.

The Manual describes the basic principles that the Office of Auditor General (OAG) has agreed to apply to all public audit engagements over utilization of public funds. The Manual describes the OAG Audit Approach in line with International Standards on Auditing (ISAs) and International Standards of Supreme Audit Institutions (ISSAI

Similarly, the Manual sets out the concepts and principles in the OAG Audit Approach. As well as setting out the requirements of the ISAs/ISSAIs, relevant ethical requirements and OAG policies, it provides guidance on the tools and techniques that may be used in implementing and applying the OAG Audit Approach.

The PFM is designed to improve the government’s capacity and systems to utilize public funds, towards meeting the National Development Plan (NDPII) goals and those of Vision 2030.

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