by Ibrahim Fofanah, Sierra Leone

The benchmarking workshop from 23 to 24 April 2026, involving the Audit Service Sierra Leone (ASSL) and peer Supreme Audit Institutions (SAIs) from Sierra Leone, Kenya, Lesotho, Liberia, and Tanzania, provided a valuable platform for knowledge exchange and institutional learning on digital transformation in public sector auditing.

A key highlight of the exercise was the engagement with SAI Tanzania, which has made significant progress in leveraging digital technologies to enhance audit effectiveness and institutional efficiency. The establishment of an integrated digital platform that manages the full risk lifecycle stands out as a transformative achievement. This system enables seamless coordination among key stakeholders across different units, ensuring that risk identification, assessment, monitoring, and reporting are conducted in a structured and transparent manner. As a result, risk management processes at SAI Tanzania are now more efficient, data-driven, and audit-ready.

The benchmarking exercise focused on several strategic areas. First, the identification of best practices revealed that successful digital transformation requires a clear roadmap, strong leadership commitment, and phased implementation supported by appropriate tools and technologies. SAI Tanzania’s experience demonstrated how aligning digital initiatives with institutional priorities can yield measurable improvements in audit performance.

Second, the gap analysis component provided useful insights into ASSL’s current ICT and audit capabilities. Compared with more digitally mature SAIs, ASSL has opportunities to strengthen its systems in areas such as automation, integration, and data analytics. In particular, institutions aligned with internationally recognised standards such as ISO 27001 have more robust information security frameworks, enhancing trust, resilience, and compliance.

Strategic alignment was another critical takeaway. Peer SAIs, including Tanzania, have embedded digitalisation within their corporate strategies, ensuring that ICT is not treated as a support function but as a core enabler of audit delivery. This approach reinforces the importance of integrating digital transformation into ASSL’s long-term strategic planning.

The exercise also highlighted the growing importance of data-driven auditing. SAI Tanzania and other participating institutions are increasingly incorporating data analytics tools into their audit methodologies. This allows auditors to analyse large datasets, detect anomalies, and generate insights more efficiently. For ASSL, this presents a strong case for investing in analytical tools and building staff capacity in data analytics.

In terms of policies and governance, the benchmarking revealed that strong ICT governance frameworks are essential for sustaining digital transformation. Effective policies, clear roles and responsibilities, and adherence to standards ensure accountability and guide implementation. SAI Tanzania’s governance model provides a useful reference for strengthening ASSL’s own ICT oversight structures.

Several cross-cutting insights emerged from the mission. The adoption of international standards, particularly ISO 27001, is critical for ensuring information security and system integrity. Additionally, continuous cybersecurity awareness and training are necessary to mitigate evolving threats. Investment in modern ICT infrastructure—including secure networks, reliable data storage, and integrated systems—was also identified as a foundational requirement.

Capacity development remains a key enabler of digital transformation. The experience of SAI Tanzania underscores the importance of continuous training and professional development to equip staff with the necessary digital competencies. Furthermore, structured change management approaches are essential to ensure user acceptance and a smooth transition to new systems.

In conclusion, the benchmarking exercise provided ASSL with practical insights and actionable lessons to support its digital transformation journey. SAI Tanzania’s experience demonstrates that with the right combination of strategy, technology, governance, and capacity building, it is possible to achieve a transparent, efficient, and audit-ready environment. Moving forward, ASSL can leverage these lessons to strengthen its ICT systems, enhance audit quality, and position itself as a modern, data-driven Supreme Audit Institution.