The inadequacy of staffing at the various Ministries/ Departments/Regions, the lack of suitably qualified and trained personnel and the absence of internal audit departments in large ministries continued to militate against an effective system of internal control and have contributed significantly over the years to the deterioration in financial management at both the ministerial and central levels.
2003 Auditor General’s report
Introduction
The recent revelation of alleged irregularities at the National Drainage and Irrigation Authority (NDIA) and the denial by the Ministry of Agriculture leave the public quite confused as to what really happened. What appears evident from the leaked Field Auditor’s report was a serious breakdown in the internal controls of NDIA. In addition, a report commissioned by the President on certain aspects of the operations of the National Communications Network highlighted similar violations that might have facilitated the fraud that was reported. The Auditor General’s reports over the years have also uncovered significant deficiencies in systems and procedures at several Ministries and Departments.
Most frauds and other forms of irregularities can be traced to deficiencies as well as a breakdown in internal controls. Today, we look at how internal audit can assist government departments in