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 of Rwanda from 23 to 27 June 2025 in Kigali. The workshop was officially opened by Mr Patrick Habimana, Deputy Auditor General of Rwanda, on behalf of the Auditor General.

DAG remarks

The Deputy Auditor General (DAG) welcomed participants from 13 SAIs to the IFMIS Supervision and Review Workshop. In his remarks, he underscored the importance of the workshop in enhancing the capacity of SAIs to audit critical Information Systems (IS)  used in Public Financial Management (PFM). He emphasised the role of IS auditors in supporting financial, compliance, and performance audits, particularly in the context of rapidly evolving audit environments influenced by technological advancements, big data, and Artificial Intelligence (AI).

The DAG shared Rwanda’s extensive experience with IFMIS, which was first implemented in 2007. He highlighted its contribution to achieving paperless operations, strengthening PFM systems, and improving service delivery, while also noting the challenges related to the supervision and review of such technologies. He concluded by stating that the five-day workshop is designed to promote experience sharing and collaborative problem-solving among IS and financial auditors, ultimately aimed at refining audit methodologies and enhancing the reliability and integrity of information systems through actionable audit recommendations.

 

Addressing Key Gaps in IS and Financial Audit Integration

Many SAIs have highlighted that IS audits are not adequately integrated into financial audits. Even where collaboration exists between IS and financial audit teams, their outputs often do not inform or strengthen financial audit findings. This workshop seeks to turn the tide by building effective supervision and review mechanisms for IFMIS audits, a core area where system audits can directly enhance public financial accountability.

 

A Strategic Component of the IS Audit Champions Programme

This initiative is part of the broader Information Systems Audit Champions Programme (ISACP), which equips SAIs to audit mission-critical systems while supporting financial, compliance, and performance audits. This workshop specifically targets the enhancement of supervision and review skills, especially in the context of IFMIS audits, laying the foundation for follow-up peer learning sessions.

 

Strategic Objectives and Outcomes

The intervention is designed to increase the number of SAIs auditing IFMIS annually, expand the share of SAIs auditing at least 75% of their critical systems and improve the adherence of audit reports to International Standards of Supreme Audit Institutions (ISSAIs). It aims to familiarise participants with key updates in the AFROSAI-E Financial Audit Manual (FAM) and areas requiring IS audit input. Further,

• 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.

 

Who’s Participating?

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

 

Preparing for the Workshop

Ahead of the workshop, each participating SAI was tasked with preparing presentations for discussion. These contributions formed the basis for collaborative discussions and experience sharing throughout the workshop.

Follow-up activities will include targeted peer support and feedback workshops, where SAIs will be grouped by the type of IFMIS they operate.

 

What is IFMIS?

An Integrated Financial Management Information System (IFMIS) is a digital platform used by governments to manage public finances efficiently and transparently. It integrates key functions such as budgeting, accounting, procurement, and expenditure management into one system. By centralising financial data and processes, IFMIS enhances control, reduces fraud risks, improves reporting, and supports better decision-making across public sector institutions.