As part of numerous ongoing training interventions for auditors ahead of next year’s audit, the Performance Audit Division of the Audit Service Sierra Leone has on Monday 8th December, 2025 commenced a technical training on environmental auditing. The training which is ongoing at the Country Lodge Hotel in Freetown is expected to end on Friday 12th December, 2025.
With support from the European Union (EU), the training is organised and delivered by the State and Resilience Building Contract (SRBC).
In his welcome address during the official opening, the Auditor General, Mr Abdul Aziz pointed out that the training is one of the many interventions by the EU as support to the Audit Service Sierra Leone. He mentioned that Performance and Information System Audits are steps to prepare the future, as the world currently shift towards impactful audits.
The Auditor General further stated that the ASSL also conducts compliance audits, to ensure adherence to laws and regulations, and Financial Audits with the aim of expressing opinions on Financial Statements.
He however noted that Performance Audits have direct impact on the lives of citizens as compared to Financial and Compliance Audits, emphasising that environmental issues are of global concern, the reason Performance Auditors must not be left behind; they must be equipped with the necessary concepts to effectively conduct performance audits on the environment.
He urged the Performance Auditors to make good use of this opportunity, noting that Performance Audit is no longer just about the 5 Es (Economy, Efficiency Effectiveness, Environment and Equity) but also about ‘Leaving no One Behind’. He expressed hope that another E, Excellence will be added in the future as the work done by auditors should be excellent.
He thanked the project representative from the EU for their intervention and support in building the capacity of the ASSL.
According to the Training Guide, the training is designed for performance auditors of the ASSL to successfully plan and conduct high-impact environmental audits (performance audits), to promote good governance and accountability of public funds.
The Guide further states that the training will contribute to the effective delivery of high-quality and impactful environmental audits (performance audits), and focus on four capacity competencies based on the nature and characteristics of the capacity issues and the target group. These competencies will include: Gather knowledge in the spirit of openness to the environmental audit (performance audit), integrating new perspectives; acquire knowledge and act in an interdisciplinary manner; participate in collective decision-making processes; plan and act autonomously.
This aims to improve on the performance auditor’s obligations to actively participate in the delivery of high-quality and impactful audit outcomes through experience, relationship building and active involvement (process) and develop their capability to make informed decisions from audit planning, execution, reporting, through follow-up. They should be able to identify, analyse risks and suggest audit topics that are feasible yet integrated by applying the principle of sustainable development, and develop corrective action plans that are well-rounded.
Similarly, a three-day Annual Refresher and Technical Update Training for 90 technical staff has commenced in Freetown. The training is taking place at the 12th floor of the Freetown City Council Building from Monday 8th – Wednesday 10th December, 2025.
Copyright –Published in Expo Times News on Wednesday, 10th December 2025 (ExpoTimes News – Expo Media Group (expomediasl.com)
