How We Audit
Every audit we publish follows the same disciplined path, independent, evidence-based, and conducted in line with the International Standards of Supreme Audit Institutions (ISSAIs).
The Legal Basis for Our Work
The OAG’s authority to audit is grounded in law. The Audit Act defines the scope of our audits, gives us the power to access all the records and information we need, obliges public entities to cooperate, and requires us to report our findings to the legislature.
As Puntland’s independent supreme audit institution, we report without fear or favour, our conclusions answer to the law and the evidence, not to the entities we audit.
Audit Act
Defines the scope of audits (financial, compliance, performance, forensic), the authority to access all records and information necessary for audits, the obligation of public entities to cooperate, and reporting requirements to the legislature.
Public Financial Management (PFM) Act
Sets standards for financial management and reporting in public sector entities, requirements for internal controls and risk management, and the OAG’s role in auditing government financial statements.
Anti-Corruption Laws
Provide the legal basis for detecting, investigating, and deterring corruption in the management of public resources, supported by the OAG’s forensic audit function.
Information Access Laws
Guarantee the OAG’s right to access all necessary information and documents for thorough audits, with penalties for non-compliance and obstruction of audit processes.
From Plan to Published Report
Planning & Risk Assessment
We define the scope and objectives of each audit, build an understanding of the entity, and direct effort to where the risk to public funds is greatest, a risk-based approach in line with international standards.
Fieldwork & Evidence
Auditors examine financial records, transactions, contracts, and systems, test internal controls and reconciliations, and gather sufficient, verifiable evidence to support every conclusion.
Findings & Evaluation
Each finding measures what we found (condition) against the law, standard, or agreement that applies (criteria), then sets out the cause, the effect on public resources, and a clear, actionable recommendation.
Reporting & Audit Opinion
We issue an audit report with our findings, recommendations, and an audit opinion (unqualified, qualified, adverse, or disclaimer), published and submitted to the relevant authorities and the legislature.
Follow-up & Recommendation Tracking
Recommendations are tracked over time, Implemented, In Progress, Outstanding, or Overdue, so that audit work translates into real improvements in how public resources are managed.
Working to International Standards
We conduct our work in line with the International Standards of Supreme Audit Institutions (ISSAIs), the global benchmark for public-sector auditing, and collaborate with development and audit partners to strengthen our capacity and coverage.