Strengthening the Auditor General’s Department (AGD) capacity for performance (PA) and Information Technology (IT) audits
Through: (a) external auditors in-country training and overseas attachments on IT audits; (b) external auditors in-country training on PA;37 and (c) IT solution (hardware and software) for the use of computer assisted audit techniques (CAAT) software for external audit. The Auditor General’s Department (AGD) is the supreme audit institution of Jamaica and the Auditor General is the head of the institution. The AGD reports to and is held accountable by the Parliament of the land. The Auditor General is required by the Constitution and the Financial Administration and Audit Act to conduct audits, at least once per year, of the accounts, financial transactions, operations and financial statements of central government ministries, departments and agencies (MDAs), local governments, certain other statutory bodies, and several government companies. The Auditor General is also required to certify the annual financial statements submitted by these agencies and to present to the House of Representatives annual reports on the results of these audits.
The Auditor General’s Department (AGD) will enhance information management for more transparent and efficient government audits. A new system supported by state-of-the-art audit management software and a powerful database with web-based access for tracking audit projects, issues and recommendations is being implemented. As a result, audit officers will spend less time documenting and reviewing, which will translate into faster turnaround times. The technological innovation introduced with this program will increase AGD’s efficiency and effectiveness, strengthening accountability and transparency. The AGD is also implementing a comprehensive action plan to improve efficiency and effectiveness of its operation. The plan comprises a number of measures to enhance its organizational structure, business processes, performance management and appraisal system, and corporate governance issues. AGD’s institutional strengthening plan also includes capacity building to undertake performance and risk-based auditing, financial statements audit, and information systems audit.