Consultancy for Organizing Internal Audit, Development of Internal Audit Manuals and Guidelines and Operationalization of Audit Committees

Sub-Saharan Africa - Lesotho

2016-2016 | African Development Bank | USD 138,000

Cowater implemented a one-year, USD 138,000 project in 2016 with the financial support from the Public Financial Management Reform Action Plan (PFMRAP) Program funded by the African Development Bank (AfDB). This project was designed to help the Government of Lesotho modernize its internal audit functions and build the capacity of internal audit staff to utilize improved auditing techniques. Key achievements included developing the professional capacity of the Internal Audit Directorate to conduct risk-based internal audits in accordance with international standards and quality assurance requirements; developing an Internal Audit Manual; and assuring Internal Audit independence through the establishment and operationalization of the Audit Committees, including implementing a dual reporting structure where internal audit units report functionally to the Audit Committees and administratively to the Permanent Secretaries.


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