By Grace Q. Bryant
The Director General of the Internal Audit Agency (IAA), David A. Kemah, has disclosed that the agency has completed and submitted 12 special audit reports to President Joseph Boakai in 2024, highlighting the agency’s commitment to good governance, transparency, and accountability.
Speaking on ELBC’s Super Morning Show Monday, December 30, Director Kemah provided an overview of the IAA’s accomplishments, emphasizing the agency’s dual mandate of continuous monitoring and special audits.
He noted that the special audits were conducted across various ministries and agencies based on identified risks or direct requests from the President or heads of institutions.
Kemah explained that Special audits, are conducted either at the President’s directive, based on the agency’s internal risk assessments, or by request from institutional heads.
These audits aim to address high-risk areas and prevent financial mismanagement.
While the details of the 12 special audits have not been disclosed publicly, Kemah assured that the findings and recommendations have been shared with the respective institutions and the President.
“The responsibility for implementing these recommendations lies with the heads of institutions, but we continue to follow up to ensure compliance,” he said.
Kemah underscored the importance of the IAA’s work, particularly in identifying areas of inefficiency, fraud, and noncompliance.
He mentioned instances where interventions by IAA auditors had resulted in increased revenue generation, such as an entity boosting its contributions to the national budget by 40%.
Kemah acknowledged that some challenges persist, including delayed responses and occasional resistance from institutional leaders.
However, he noted significant improvements in cooperation over the past year.
“Most heads of institutions now understand the value of our role in preventing fraud and abuse. For example, we’ve flagged payroll irregularities and stopped problematic transactions in real time,” Kemah revealed.
Kemah highlighted that the IAA had significantly increased its presence in government institutions, with auditors now deployed in 79 ministries, agencies, and state-owned enterprises (SOEs) by the end of 2023, compared to 19 institutions in previous years.
“Through our efforts, we have not only enhanced accountability but also directly contributed to increased revenue generation in certain agencies. For instance, one institution reported a 40% rise in contributions to the national budget due to our auditors’ interventions,” Kemah stated.
The IAA also faced limitations in auditor deployment, particularly in Liberia’s counties.
Currently, only five counties Bomi, Grand Cape Mount, Margibi, Grand Bassa, and Bong have internal auditors assigned.
Kemah expressed the agency’s intention to expand coverage to all 15 counties, contingent on increased budgetary support.
“Decentralization is critical for monitoring county-level revenues and expenditures. Without it, we risk inefficiencies and potential financial mismanagement in the future,” Kemah warned.
Kemah emphasized the importance of internal auditing in Liberia’s public sector, particularly as the government decentralizes its operations.
He called for additional resources to ensure auditors are present in all counties to oversee the management of decentralized funds.
“Without proper internal auditing, we risk financial mismanagement at the county level, which could lead to broader accountability issues,” he warned.
As the IAA continues its mission of safeguarding public funds and promoting good governance, Kemah called on stakeholders, including the Ministry of Finance and the legislature, to support its efforts.
“The IAA plays a critical role in maintaining transparency and accountability within the public sector. With the right support, we can achieve even greater results,” he concluded.
Kemah highlighted the IAA’s achievements in extending its reach to key institutions such as the Liberia Revenue Authority (LRA), the Ministry of State, and the Liberia Maritime Authority.
He praised the Agency’s auditors for their vigilance and real-time interventions, which have prevented questionable financial transactions and improved compliance with public financial management laws.
“Our work isn’t always visible to the public, but it plays a vital role in preventing fraud and ensuring accountability in real time,” he explained.
He also clarified the relationship between IAA and the General Auditing Commission (GAC), emphasizing that the two entities complement each other. While the IAA focuses on internal audits and continuous monitoring, the GAC conducts government-wide audits on a scheduled basis.
He called for continued support from the Ministry of Finance and the legislature to strengthen the IAA’s capacity, particularly in deploying more auditors to underserved regions and entities.
