About Audit Service
Welcome to Audit Service Sierra Leone (ASSL)
The Audit Service Sierra Leone (ASSL) is the supreme audit institution of Sierra Leone, mandated by law to ensure that public funds are used efficiently and effectively. We are committed to promoting accountability and transparency in the public sector by conducting independent audits of government ministries, departments, and agencies.
Our Mandates and Work
As the Supreme Audit Institution of Sierra Leone, the mandate of the ASSL covers the entire public sector, with the responsibility to audit the central and local government, public enterprises, the central bank, state-owned commercial banks, and other state-owned financial corporations. Section 119 of the 1991 Constitution of Sierra Leone and the Audit Service Act are the legal instruments through which this mandate was given.
The ASSL is headed by the Auditor General, who is appointed by the President upon the recommendation of the Public Appointments Committee and approval by Parliament. The Auditor General is supported by a team of experienced and qualified auditors.
The ASSL conducts a variety of audits, including:
- Financial audits: These audits assess whether financial statements are prepared in accordance with accounting standards and whether financial transactions are properly authorized and recorded.
- Performance audits: These audits assess whether government programs are achieving their objectives and whether resources are being used efficiently and effectively.
- Compliance audits: These audits assess whether government entities are complying with laws, regulations, and policies.
- Information Systems Audits: These audits are carried out to establish whether information systems are safeguarding corporate assets, maintaining the integrity of stored and communicated data, supporting corporate objectives effectively, and operating efficiently