Sub-Saharan Africa - Nigeria
In 2010, Cowater implemented this USD 259,000 project to build capacity of the Office of the Director General of Internal Audit of the Federal Government of Nigeria to improve public sector internal audit functions in order to be compliant with international auditing standards and best practices. This was achieved through the development of Internal Audit strategies, manuals, and action plans, and by providing training in Risk-Based Auditing and Computer Assisted Audit Techniques. A number of pilot internal audits with internal audit staff were conducted to prove the applicability of the risk-based audit techniques in the country context and an Audit Quality Assurance and Improvement Programme framework was developed.