By Benjamin Azinongo (Ghana Audit Service) and Fredrick Bobo (AFROSAI-E)

 

The Integrated Financial Management System (IFMIS) Supervision and Review Workshop, aimed at strengthening the capacity of Supreme Audit Institutions (SAIs) in reviewing IFMIS audits, was hosted by the Office of the Auditor General of Ghana from 16 to 19 March in Accra. The workshop was officially opened by Mr Samuel Frimpong-Manso, Deputy Auditor General of Ghana, on behalf of the Auditor General.

The workshop was a follow-up to the 2025 Supervision and Review Workshop held for IS auditor reviewers and financial auditors auditing IFMIS. The intervention is part of the AFROSAI-E IS Audit Champions Programme (ISACP) and broader interventions aimed at increasing the cumulative number of SAIs annually auditing IFMIS and critical information systems.

 

Regional Participants

The workshop brought together a select group of IS audit professionals, including audit unit leaders, as well as experienced financial auditors who work closely with IS teams on IFMIS audits.

A total of 24 participants from seven SAIs (Tanzania, Ghana, The Gambia, Zimbabwe, Lesotho, Uganda, and Mauritius) attended the workshop. The AFROSAI-E team were supported by facilitators from the SAIs of Zambia and Ghana.

 

DAG Opening of Workshop

Mr Frimpong-Manso welcomed the participants to the IFMIS Supervision and Review Workshop. He underscored the importance of the ISACP Supervision and Review in enhancing the capacity of SAIs to audit critical Information Systems (IS) used in Public Financial Management (PFM). He further emphasised the role of IS auditors in supporting financial, compliance, and performance audits, particularly in the context of the rapidly evolving IT environment.

 

Workshop objectives

Many SAIs have highlighted that IS audit functions are not adequately integrating or supporting financial audits. This workshop sought to turn the tide by building effective review mechanisms and working methods with other audits in the SAIs.

The workshop familiarised participants with key updates in the AFROSAI-E Financial Audit Methodology and areas requiring IS audit input. Further, participants were enabled to:

• Clarify the role of supervisors across different audit phases.
• Apply international best practices in audit supervision and review to boost quality and impact.
• Identify high-risk areas within IFMIS and other critical systems.
• Identify good practices of collaboration between IS and financial auditors

The workshop also looked at the various topics covered in the AFROSAI-E ISACP. The aim was to improve the audit managers’ abilities to review these specialised areas, including Active Directory (AD), Oracle Database, MS SQL Database and Audit of Networks and Firewalls.

 

Workshop Closure: Bridging the Quality Gap

The workshop concluded with a focus on overcoming common reporting challenges, such as technical findings that are accurate but lack a clear link to financial risk. By the end of the four-day programme, supervisors were equipped to ensure that every IS audit provides a “defensible reliance” for the financial audit team, ultimately enhancing the integrity of public financial management