Strengthening the Internal Audit System’s (IAS) Capacity

Strengthening the Internal Audit System’s (IAS) Capacity, especially for payroll and procurement audits, through: (a) internal auditors’ in country training on PA; (b) capacity building for the adoption of modern audit techniques for internal auditors, and  (c) adoption of a commercial off-the-shelf system for the automation of the audit process in the IAUs. The Public Expenditure and Financial Accountability (PEFA) assessment reports recurrent breach of rules, particularly with regard to financial management and procurement. Compliance is affected mainly by the lack of training of internal audit officers and adequate IT systems.