FPA: Wednesday, September 13, 2023, will mark the IAA’s 10th anniversary since its establishment as an autonomous agency by an act of the Legislature. It is also your one-year anniversary as the head of IAA. What will be your anniversary message to the public?
FPA: Since assuming office one year ago, what have been some of your accomplishments?
IAA: The IAA is an entity established by the government of Liberia to work in the Public Sector to help create controls that will ensure compliance, minimize risk, and prevent abuse in the public sector. My message to the public is that the IAA is an Institution that partners with government institutions to help ensure that we meet those basic standards in providing services to the Public.
Our job at the IAA is to ensure that the internal audit function is carried out in public institutions. We hope to continue receiving the kind of cooperation we have been getting from the Public in implementing controls that will help minimize waste, fraud, abuse, and ensure compliance with basic laws and statutes.
FPA: As you celebrate 10 years of existence, what is your vision for the Agency in the next 10 years?
IAA: When I took over the IAA, one fortunate thing we had was that we met a workforce that was very enthusiastic and energetic. I am impressed and happy with the response I have received from the staff.
I have made the work environment for staff one of my major priorities, including providing them with the right tools and equipment. We have also focused on training for our staff to keep up with new developments in the sector and respond effectively to changes in the public sector financial management system.
The world is changing in the way payments are made in the public sector, with electronic payments becoming more prevalent. We are preparing our staff to meet the audit needs of these systems.
We have developed a five-year strategic plan, which includes professionalizing the institution. The initial part of that plan involves having some of our auditors improve their capacity by taking the CIA exam. We have also introduced the scorecard system at public institutions, which informs our decision on where and how to focus our Internal Audit operations, covering areas like payroll policy, management of fixed assets, budgetary allocations, and more. We are working on automating the audit process with specialized audit software to increase the quality and speed of our work.
FPA: Would you say the agency is meeting its objectives in the public sector? If not, what measures do you intend to put in place to achieve the objectives?
IAA: We may not be meeting our objectives at the IAA as required by the act establishing the Agency 100%, but significant work has been done. People expect more from the IAA because the public interest in the financial operations of the government is very high. To build public confidence, we need to professionalize our staff and ensure that our recommendations to public institutions are implemented. We will work on building cordial relationships with institutions to achieve this.
FPA: Let’s talk about the compliance scorecard. Following the round table discussion with Public sector officials, can we say that the meeting met its objective?
IAA: The rollout of the compliance scorecard was a success. We were able to ensure that close to 70% of the entities assigned IAA auditors received scores. We couldn’t achieve 100% due to logistical constraints, such as the need for computers and internet connectivity for our field staff.
Many institutions have embraced the idea of the scorecard, which was encouraging. Heads of entities who received their scores, even if they weren’t entirely favorable, decided to work with our auditors. We are part of the process to help make government more efficient, not a separate entity. We will continue to release scorecards in the future.
FPA: You have outlined your achievements, how do you describe the current status of the IAA?
IAA: The IAA, like every institution, faces challenges, including resource constraints and difficulty reaching certain areas. We also need to work on ensuring that institutions are receptive to what the IAA does.
FPA: Who do you report to? I ask because despite your auditors being assigned at various ministries and agencies, we don’t hear or see reports. Why?
IAA: In the context of internal audits, we are part of the institution and provide an advisory role. The internal auditor’s first line of reporting is to the head of the institution where they are assigned. IAA, as an entity, reports directly to the President, who determines whether to make reports public.
FPA: How do you deal with Public Officials who do not comply with your auditors?
IAA: We are a professional entity, and our goal is to point out to public officials what we find during audits. If a head of an institution believes our recommendations should not be implemented, we ask them to document their reasons and point out any risks. If there are still issues, we share them with the President. We aim to prevent problems from happening and work with institutions to improve.
FPA: There are criticisms, fears, and mistrust about your auditors. The assertions have been, “They came to take our jobs from us,” “They are spies,” “IAA auditors are external and we must not give them any document,” and “They are Police officers.” All these reasons contribute to fear, mistrust, and skepticism of auditors. How do you intend to address these problems to allay these fears and nurture teamwork and collaboration within the public service to ensure the right things are done in the right way?
IAA: Fear of auditors is universal, and our focus is on professionalizing auditors through training and support. We aim to change the misconceptions and inform individuals about our role. When we come as auditors, we are there to complement efforts and help improve government operations. We want to build trust and cooperation.
FPA: How is your work at the IAA helping to strengthen good governance?
IAA: Our work is making a difference by encouraging agencies to respond differently to audit findings. We aim to work with heads of entities to get things right and protect government infrastructure. We need to ensure the security of financial systems and use resources efficiently.
FPA: Decentralization, how quickly will you extend to other counties?
IAA: We are already operating outside of Monrovia, with auditors at the counties’ treasurers. As the government implements revenue-sharing laws, we will continue to expand our presence to other counties to ensure the proper management of resources and provide monitoring where needed.
