The Office of the Auditor-General, Kenya (OAG), was recognised for efficient and visible implementation of new audit methodologies in the African region.
The Regularity (Financial) Audit Award of Recognition, was handed to the Office at African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E) annual Technical Update gathering in Johannesburg, in November 2018.
It was recognised for demonstrating the most visible and efficient implementation of Financial Audit Manual (FAM)and Compliance Audit Manual since they were adopted in November 2017.
FAM and CAM are new audit methodologies that succeed Regularity Audit Manual (RAM). After a series of quality assurance reviews that were done for various Supreme Audit Institutions (SAIs) across the English-speaking African region from 2012 to 2016, AFROSAI-E realised that RAM was very bulky, the working papers were too detailed and lacking objectives and specific guidance on how they should be completed.
Consequently, AFROSAI-E, with input from several SAI representatives decided to split RAM so as to have separate audit manuals (FAM and CAM). FAM is based on ISSAI 200- Fundamental Principles of Financial Auditing
and CAM ISSAI 400- Fundamental Principles of Compliance Auditing
During the Johannesburg ceremony, OAG was cited as having invited AFROSAI-E for a FAM and CAM in-country train-the-trainer workshop that resulted into the training of several trainers.
It further used the FROSAI-E trained staff, and managed to train their its own staff at different levels in the FAM and CAM methodologies. AFROSAI-E also recognised OAG for embarking in a project to upload the methodologies onto its auditing software platform(TeamMate) as part of their roll out. This has allowed the testing of the compatibility of the newly modelled working papers in an automated audit filing environment.
Since 2012, OAG has been using the Regularity Audit Manual (RAM) which contained the audit methodology that guided auditors while carrying out audits. RAM was a combination of both financial and compliance audits.
Various countries in the AFROSAI-E region including Kenya, were involved in the process of developing FAM. CAM was developed by AFROSAI-E with assistance from Norwegian Audit Office. The draft Manuals were given to SAIs to conduct pilot audits with the aim of identifying gaps and giving input to AFROSAI-E for incorporation in the final process.