The 20th AFROSAI-E Technical Conference concluded on a high note, marking two decades of regional collaboration, innovation, and learning among member Supreme Audit Institutions (SAIs) in Africa. Held under the theme “Empowering NextGen SAIs for Quality, Integrity and Impact,” this year’s event explored the future of public auditing in an era defined by digital transformation, sustainability imperatives, and renewed focus on ethical governance.
In officially opening the Conference, AFROSAI-E CEO, Meisie Nkau, commented, “Our challenge is to ensure that audit quality and ethical leadership remain the compass that guides us through this transformation. The future auditor — and the future SAI — must combine technical excellence, innovation, and integrity to serve citizens better.”
Shaping the Next Frontier of Public Sector Auditing
Professor Tankiso Moloi from the University of Johannesburg opened the conference with a thought-provoking keynote address, speaking about the evolving role of auditors in the
digital era. He emphasised the importance of leveraging technology and artificial intelligence (AI) as vital tools to enhance audit quality, thereby encouraging auditors to adopt the role of “prompt engineers” who utilise AI as a co-pilot in their daily work. Prof Moloi challenged delegates to view digital transformation not as a threat, but as an opportunity to strengthen insight, innovation, and impact within public audit institutions. He emphasised that “AI is not here to replace auditors, but to empower them. The future belongs to those who are willing to learn, adapt, and lead with integrity in this new digital era.”
Following this keynote, David Sawyer, Doctoral Researcher at Brunel Business School in the United Kingdom, delivered an insightful presentation titled “Measuring the Difference: The Impact and Value of Performance Audits.” Drawing from his PhD research conducted in Ghana, Sierra Leone, and Tanzania, he explored how SAIs can demonstrate the tangible financial and social impact of their performance audits. His findings showed that implementing audit recommendations yielded measurable financial benefits — a combined estimated impact of US$346,200 across the three countries — and highlighted the growing importance of assessing social outcomes such as improved health, education, and governance. Mr Sawyer credited AFROSAI-E for fostering the regional collaboration that made his study possible, noting that initial connections were formed at the 2022 Technical Conference.
Building on this presentation, a high-level panel discussion explored the next frontier of performance auditing, focusing on how innovative practices and technologies — including AI, GIS, Big Data Analytics, and blockchain — can empower next-generation SAIs. Panellists emphasised that technology must go hand in hand with robust methodologies, skilled auditors, and strong cross-sector partnerships to ensure that innovation translates into measurable impact and strengthened accountability.
Implementing ISSAI 140: From Quality Control to Quality Management
Another key session focused on the implementation of ISSAI 140, which came into effect in January 2025. Panellists discussed the paradigm shift from traditional quality control to an integrated system of quality management, likening it to the “spinal cord” of an organisation. They stressed the importance of engaging experts beyond the quality assurance unit, conducting comprehensive gap analyses, and aligning roadmaps with organisational mandates. The discussion also addressed the role of technology—such as electronic working papers and automation—in embedding quality objectives, while managing the associated risks responsibly.
Future-ready Auditors: Closing the Skills Gap in the Digital Age
Delivering a keynote address on Day 2, “Future-ready Public Sector Auditors and Closing the Skills Gap in the Digital Age,” Portia Mkhabela, Cluster Head of ACCA Southern Africa, highlighted the
need for a holistic approach to professional readiness—technical, ethical, and institutional. She shared insights from ACCA’s global research on digital transformation, skills development, and professionalisation, emphasising that technology alone does not define the auditor of the future. Instead, future-ready auditors must combine digital fluency with ethical strength and strategic insight to enhance accountability and public value.
Building Resilient Institutions Through People and Professionalisation
In a session on the Future SAI Ecosystem, panellists reflected on the centrality of people in driving institutional performance. They linked this to INTOSAI-P 12, particularly Principle 12, which promotes continuous learning and knowledge sharing. The discussion emphasised developing professionalisation strategies that strengthen functional, behavioural, and leadership competencies—the four pillars that lead to organisational excellence. The session also unpacked the requirements of ISSAI 150, followed by experience-sharing on how SAIs are investing in staff development. Evans Mulera, CEO of the African Professionalisation Initiative (API), presented the API’s programmes as a comprehensive solution to support SAI professionalisation.
Planning for Audit Impact: A New Joint Initiative
A joint initiative between AFROSAI-E and the INTOSAI Development Initiative (IDI) introduced the concept of “Planning for Audit Impact”—an approach that embeds impact considerations into the audit planning process. The initiative encourages SAIs to design audits that intentionally contribute to positive societal and environmental outcomes through well-coordinated Strategic Audit Plans (SAPs) and Annual Audit Plans (AAPs). Up to 10 SAIs will be supported through professional education, peer learning, and hands-on technical assistance, aligning audit planning with sustainable development goals and macro risk analysis.
Empowering NextGen SAIs for Integrity and Impact
The final day opened with a keynote address by Dr Lincoln Cave from The Ethics Institute, who reflected on the evolution of public auditing from compliance-based practices to a modern profession grounded in ethics, accountability, and resilience. Dr Cave highlighted that sustaining public trust depends on ethical leadership, robust governance of ethics, and a commitment to quality and professionalism. He urged SAIs to institutionalise ethics beyond compliance and strengthen partnerships to build institutions that are transparent, accountable, and impactful.
Launching New Technical Guides and Learning Resources
The conference concluded with the launch of several key resources to support SAI capacity-building:
- Model Public Audit Act – Finalised after extensive consultation, the Act helps SAIs address legal and independence challenges, align with international standards, and strengthen advocacy and stakeholder engagement. The Model Act will be available on the AFROSAI-E website on 7 November 2025.
- Financial and Compliance Audit Online Courses – Interactive e-learning modules designed to complement in-person training, addressing methodological grey areas and improving accessibility for SAIs with limited resources.
- Extractive Industries e-Learning Programme – A specialised course supporting SAIs auditing resource-intensive sectors, launched earlier this year as part of AFROSAI-E’s ongoing commitment to sector-specific capacity development.
These resources reflect AFROSAI-E’s continued dedication to enhancing institutional resilience, quality, and professionalism across the region.
Celebrating Excellence
The conference culminated in the AFROSAI-E Awards of Excellence, honouring outstanding contributions to public audit in Africa.
- SAI Tanzania received the Award of Excellence for its leadership in environmental and sustainability auditing, particularly its innovative use of technology in auditing carbon trade, recognised globally at the 23rd INTOSAI WGEA meeting.
- SAI Uganda was honoured for its innovation and collaboration in addressing emerging audit issues, including extractive industries, disaster preparedness, and anti-money laundering. Its pioneering work in implementing the PFM Reporting Framework and advancing SAI–ACA cooperation reflects a strong commitment to integrity and accountability.
Looking Ahead
As AFROSAI-E celebrates its 20th anniversary, this year’s Technical Conference reaffirmed the region’s collective commitment to driving quality, integrity, and impact in public audit. Through innovation, partnership, and professionalisation, AFROSAI-E and its member SAIs continue to build institutions that strengthen governance, serve citizens, and contribute to sustainable development across Africa.
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Visit our annual Technical Conference events page to access the conference presentations and materials.
