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Republic of the Sudan
The National Audit Chamber (NAC)
Presentation to:
INTOSAI Capacity Building Committee (CBC)
Stockholm – September 8, 2015
Contents
1. About the National Audit Chamber
2. Vision and Mission Statements
3. Strategic Capacity Building Objectives
4. Capacity Building Achievements to Date
5. Capacity Building Priorities for 2016 - 2018
6. Conclusion
NAC Key Facts
Established in 1920 as an audit department
under the finance secretary.
Became independent in 1933 when the first
Audit Act was adopted.
Mandated by the Constitution and the
National Audit Act.
Operates from a head office and 18 state
offices.
Has a total staff count of 1167 (950
professional and 217 support)
NAC Key Facts
Audits National, State and Local Governments
and public sector companies and corporations
Conducts regularity audit as well as
Performance, IT, Forensic and Environmental
audits
AG submits reports to parliament and delivers a
speech before the house.
NAC Vision
"To be effective and efficient in promoting
transparency and public accountability".
NAC Mission
"To carry out the audit of the revenues and
expenditure of the state and public sector
entities in accordance with our constitutional
and legal mandate, with professionalism,
integrity and independence in order to
evaluate financial performance and enable the
legislative apparatuses to carry out their
duties towards accountability and direction".
Strategic Capacity Building Objectives
1. Improve on the quality and impact of audit work
to promote increased accountability, probity and
transparency in the management of public funds.
2. Attain higher institutional performance.
3. Enhance, strengthen and sustain the NAC
independence.
4. Improve internal and external communication to
raise the profile of the NAC with staff and key
stakeholders
Capacity Building Achievements
Strategic Objective (1): Improve quality and
impact of audit work
Quality Assurance (QA)
– Established a Quality Assurance Unit in 2012
– Trained four senior staff members as QA Trainers
as part of ARABOSAI QA Rollout Program
– Delivered QA awareness training to 360 staff
members – ongoing
– Undergone an external Quality Assurance
Review by AFROSAI-E in 2014 ( Focus:
institutional level and regularity audit)
Strategic Objective (1): Improve quality and
impact of audit work
Efficiency and Impact of Audits
– Introduced a new staff pooling and scheduling
system in 2015.
– Introduced a risk based prioritization of audit
assignments based on AFROSAI-E Overall Audit
Planning Guidance.
– Established a high level committee to follow-up
the implementation of audit recommendations.
Strategic Objective (2): Attain higher
institutional performance
Regularity Audit
– Trained all management and supervisory staff in riskbased audit planning.
– Project underway to roll out AFROSAI-E Regularity Audit
Manual (RAM) by end of 2015.
– Currently participating in the IDI 3i program
– Started issuing an audit opinion on consolidated
government accounts since 2011.
– New policy to support regularity auditors to obtain
professional accountancy qualification – 80 staff
supported in 2015.
Strategic Objective (2): Attain higher
institutional performance
Specialized Audits
– Established a separate performance audit
department in 2014.
– Trained 30 staff members in performance audit
(introductory course) - 2014
– Enrolled three teams (8 audit staff) in AFROSAI-E’s
intensive 3-Module performance audit programs
since 2014.
– Adopted AFROSAI-E’s Performance Audit Flow
methodology
Strategic Objective (2): Attain higher
institutional performance
Specialized Audits – cont’d
– Established a separate IT audit department.
– Progressively trained 25 auditors in IT audit
fundamentals, tools and techniques – conducted six
training sessions since 2012.
– Developed the IT audit manual.
– Established a forensic audit department with a core
team of 6 full time auditors.
– Trained 60 auditors in forensic investigation techniques
in 2015
Strategic Objective (2): Attain higher
institutional performance
Specialized Audits – cont’d
– Established a separate Environmental Audit
department with a core team of 9 full time auditors
– Delivered environmental audit awareness training to
30 regularity auditors
– Participated in regional environmental auditing
workshops with ARABOSAI
Strategic Objective (2): Attain higher
institutional performance
Leadership and Management Development
– Participating in the Executive Leadership Development
Program jointly sponsored by AFROSAI-E and the Swedish
NAO
– Conducted management skills training for 30 senior
managers in 2014
– Scheduled to start rolling out AFROSAI-E Management
Development Program in December 2015
– Redesigned the performance appraisal system
– Increased staff headcount by 150 in 2014 – in the process of
recruiting 390 this year
Strategic Objective (3): Enhance, strengthen
and sustain NAC’s independence
 New National Audit Act 2015:
– Enhanced operational independence by exempting
NAC from the Civil Service Act
– Broadened NAC’s mandate by removing the
minimum 20% government share as a condition
for auditing public sector enterprises
– Now drafting regulations including a new code of
ethics.
Strategic Objective (4): Improve internal and
external communication
– Established a trilateral partnership between NAC,
Parliament and Presidency
– Participated in AFROSAI-E’s SAI/PAC
communication program and established a
communication unit
– Established strong partnership with the Financial
Crimes Prosecutor
– Established bi-lateral ties with many SAI’s in the
region
Capacity Building Priorities 2016 - 2018
– Full implementation of the new Audit Act
– Professionalizing NAC’s human resource
management function
– Professionalization communication management
– Strengthening IT support function (focus on audit
automation and knowledge management)
– Undertaking a SAI/PMF assessment by 2017
– Turning capacity into capability
Conclusion
– Long journey ahead…
– Word of thanks to our partners who helped us so
far:
• ARABOSAI
• AFROSAI
• AFROSAI-E
• IDI
• World Bank
• UNDP
Thank You…