EUROPEAN UNION EMPOWERS AUDIT SERVICE ON REPORT WRITING

The European Union has empowered 46 staff of the Audit Service Sierra Leone on Management Letter Report Writing.

The training, which was conducted in three batches through the Nature Nourishes State and Resilience Building Project managed by Linpico, was held at the Country Lodge Hotel from 27th July to 4th August 2026.

During the opening ceremony, The Auditor-General, Mr. Abdul Aziz, thanked the European Union for the continued support to the ASSL over the years, and described effective reporting as the cornerstone of good governance and accountability. He noted that audit reports are key communication tools to Parliament, government institutions, development partners, and the public, and should be clear, concise, and easy to understand.

He noted that the audit report is a shop-window of organisations, adding that when people read the audit report it tells them exactly what is happening in that institution.

He reminded them that every audit finding should be built around criteria (what should be), condition (what exists), cause (why the gap exists), Consequence (Implication) and Corrective action (Fixing the problem) with the cause established through evidence and engagement with the audited institutions.

On recommendations, he said auditors must clearly state how the problem should be fixed, who is responsible for fixing it, and when it should be fixed. He encouraged auditors to sit with the clients and agree on action plans, emphasising that recommendations are the main approach auditors add value to the institutions they audit.

The Auditor-General concluded by calling for quality over quantity and urged participants to produce professional and impactful audit reports that strengthen transparency and accountability in Sierra Leone.

He urged them to prioritise quality, clarity, and value addition in audit reporting, stressing that the quality of ASSL’s reports reflects professionalism. He explained that the training would help participants produce reports based on relevant laws, auditing standards, and policies.

The European Union Team Lead for the LINPICO project, Mr. Augustus Cole, underscored the importance of clear, accurate, and professional audit reporting during the six-day Report Writing Training for the 46 staff of the ASSL.

Mr. Cole said high-quality audit reports are essential for promoting accountability, guiding corrective action, and strengthening public trust. He noted that ASSL’s reports support Parliament’s oversight role and help improve the management of public resources.

He explained that the training was designed to enhance participants’ skills in presenting audit findings, documenting evidence, assessing risks, and developing practical recommendations aligned with public financial management principles.

Mr. Cole expressed confidence that the training would improve the quality of ASSL’s audit reporting and contribute to greater transparency, accountability, and good governance in Sierra Leone.

The Facilitator, Rachel McKechnie emphasised the importance of producing high-quality audit reports that promote transparency, accountability, and good governance.

She explained that audit reports should be easy to understand, free from vagueness or ambiguity, complete, objective and fair, supported by sufficient and appropriate audit evidence. She said the report should be properly put into context so that readers can clearly appreciate the issues being reported.

Ms. McKechnie also explained that every audit finding should clearly describe five key elements: the criteria, condition, the cause, consequence and corrective action.

She further noted that, applying these principles will help auditors produce clearer, more credible, and more impactful reports that support informed decision-making and strengthen public sector accountability.

It is expected that auditors would be able to write reports in more accurate manner at the end of the training.