Leaderships help the participating supreme audit institutions (SAIs) and oversight committees address selected strategic issues. Leadership participants complete study missions to Canada of approximately two weeks and develop a project that they will implement at home. Each Leadership focuses on an area of strategic need identified by the senior leadership of the SAI or oversight committee.
In coordination with our Canadian partners, we design a program for each Leadership study mission, allowing the participants to observe and study Canadian practices and identify elements that could help them address their identified need. These programs comprise a combination of activities, including:
- visits to the Office of the Auditor General (OAG) of Canada and provincial OAGs, Public Accounts Committees, government offices, and other institutions;
- meetings with senior managers of Canadian OAGs and other experts working in auditing, accountability, and governance; and
- working sessions with our mentors to develop the internship project.
During their study mission the participants work with Canadian mentors to develop their practical project, then return home with a plan to implement the project in their SAI or oversight committee. We then offer follow-up support to assist with the implementation of their projects.
Audit Topic Selection and Multi-Year Planning: Cameroon, Ghana, Tanzania and Vietnam
Vu Thi Thanh Hai (Vietnam), Eric Omengue (Cameroon), George Haule (Tanzania), and George Winful (Ghana), September 2016
Before coming to Canada, each of these four senior managers reviewed and assessed the current multi-year planning process at his or her SAI. Then during two weeks in Ottawa, they studied different approaches to audit selection and multi-year planning processes, discussed the strengths and weaknesses of their SAIs' existing practices, and developed plans to design and implement improved processes in their countries. The facilitators shared a decision framework developed by us (and presented in our Discussion Paper on this topic) that presents the key questions to ask when making decisions in the design of a multi-year audit planning process, the range of options for each of these questions, and the main considerations in deciding among the options. The participants also received presentations from the OAGs of Canada, Alberta, British Columbia, Nova Scotia, and the City of Ottawa, and the Department of Justice Canada's Internal Audit Branch.
Performance Audit Supervision and Review: Vietnam
Cao Tan Duong, Hoang Thi Vinh Thuy, Vu Thi Thanh Hai, Nguyen Tuan Trung, and Han Thi Bich Hong, March 2015
These five managers focused on working to improve and standardize the supervision and review of performance audits at their SAI. This is an important need for the SAI at this time, as it develops its new performance audit practice, conducts its first performance audits, and develops its audit manuals. The Leadership participants visited the OAGs of Canada, Nova Scotia, and Alberta to learn about these offices’ practices for managing, supervising and reviewing performance audits. They also participated in a series of training and working sessions on managing the audit process, as well as leadership, coaching and team management skills.
Environmental Auditing Capacity Building: Ghana
Lawrence Ayagiba, January 2015
Lawrence Ayagiba, an Assistant Auditor General (and graduate Fellow, 2009-10) worked with us on the course design and planning for our new environmental auditing course, tailoring it to the needs of the Ghana office and to the context of environmental issues in Africa. The course was designed and developed with significant contributions from the OAGs of Québec and of British Columbia, and also from retired experts from the OAG of Canada and the SAI of the United States. The course was then successfully delivered in Ghana from 8–13 March 2015. During his Leadership Mr. Ayagiba also visited to the OAG of Canada to learn about its approach to multi-year performance audit planning.
Stakeholder Relations and Communications Strategy: Cameroon and Tanzania
Olivier Essama and Louise Mbangue (Cameroon), and Benja Majura and Sarah Reuben (Tanzania), November-December 2014
Olivier Essama and Louise Mbangue of Cameroon and Benja Majura and Sarah Reuben of Tanzania studied stakeholder relations and drafted communications strategies for their SAIs, addressing their offices’ relations with Parliament, oversight committees, media and civil society. They visited the OAGs of Canada, Québec, and Nova Scotia, as well as the municipal audit offices of Halifax and Québec City, to learn about their practices and review their communications strategies. They also observed the tabling of the Auditor General of Canada’s Fall 2014 Report and attended a meeting of the Public Accounts Committee. They worked with a team of mentors at our office to develop communications strategies for their SAIs.
Strategic and Operational Planning: Ghana
Johnson Asiedu, April-May 2014
During Assistant Auditor General Johnson Asiedu's Leadership, he met with the OAG of Canada, OAG of Ontario, and federal agencies including Canada Border Services Agency, Treasury Board, and Health Canada. He worked closely with our Associate Lee McCormack to examine Canadian practices in planning and see what improvements could be made to the structure, content and process of developing the 2015-2019 strategic plan and 2015 operational plan at his SAI. During his time in Canada, he began to develop his SAI's strategic plan and outlined a detailed process to complete it on his return to Ghana. The strategic plan was completed and approved by the board of the SAI in December 2014. Since his Leadership, Mr. Asiedu has been promoted to Deputy Auditor General.
Quality Control and Assurance: Cameroon
Rose Djila, October-November 2013
Rose Djila’s Leadership program included short placements at the OAGs of Canada and Québec and meetings with internal auditors for the Québec Ministry of Justice, Société d’assurance Automobile du Québec, and the Auditor General of Montréal’s Société de transport. She also worked with our mentors to produce a guide for her SAI on quality control and assurance of its audits. This guide was developed as a complement to the audit manual already developed by the SAI, as part of a separate Canadian-funded project.