Background on the Office
The Audit Service Sierra Leone (ASSL) is the Supreme Audit Institution of Sierra Leone. The Audit Act of 1962 originally established it as the Audit Department. It became the first audit institution to exist in the country. The nomenclature, “Audit Department” was later changed to “The Auditor-General’s Department”.
In 1996, Sierra Leone began its transformation to a democratic state by establishing fully functional institutions to aid good governance and the rule of law. The ASSL then considered that, as it serves its purpose and helps these institutions achieve full potentials; whilst at the same time responding to changes in its external environment; it should perform a “position audit” to identify what needs to be changed.
The outcome of this exercise led to the setting up of the ASSL as a legal entity through an Act of Parliament in 1998, which led to the birth of what is today known as the “Audit Service Sierra Leone”.