The Office of the Auditor General of Namibia (OAG Namibia) has embarked on a five-year cooperation with the National Audit Office of Norway (OAGN) to strengthen its Information Systems (IS) audit capacity. This partnership focuses on enhancing the quality and impact of IS audit reports and embedding IS auditing into financial, compliance, and performance audits in line with ISSAI standards.

As a key technical partner of AFROSAI-E, the OAGN collaborated with us to deliver a hands-on training workshop at OAG Namibia from June 16 to 20, 2025. The workshop also served as a model for similar capacity-building initiatives AFROSAI-E plans to roll out across the region.

 

Designed for both financial and IS auditors, the workshop focused on assessing IT controls within financial audits. Participants explored critical topics such as:

• The role of IS assessment in financial audits.
• Understanding internal control in automated environments.
• Differentiating between general IT controls (GITCs) and application controls.
• Identifying when GITC testing is necessary.
• Consequences of weaknesses in automated controls.
• Adopting alternative audit approaches when needed.

 

Auditors were also trained to map IT environments, understand business processes, assess risk, identify key controls, and carry out effective control testing. The practical nature of the training enabled participants to engage directly with colleagues in procurement and payments departments, gaining deeper insight into organisational workflows and internal controls.

Facilitated by a senior IT auditor from Norway and two AFROSAI-E Technical Managers, the workshop offered a dynamic blend of global expertise and regional relevance. Participants valued the clear delivery and engaging format, noting that the training helped bridge the gap between IT risks and financial audit requirements, even for those with limited IT experience.

 

Looking ahead, attendees expressed interest in further hands-on learning, including training on cloud-based systems and outsourced IT environments and follow-up sessions for reviewers.

 

This initiative reflects a growing recognition of the critical role IS auditing plays in ensuring transparency, accountability, and audit quality in an increasingly digital public sector.