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 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 – 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 risk- based audit planning. – Project underway to roll out AFROSAI-E Regularity Audit Manual (RAM) by end of – Currently participating in the IDI 3i program – Started issuing an audit opinion on consolidated government accounts since – 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 – Trained 30 staff members in performance audit (introductory course) – Enrolled three teams (8 audit staff) in AFROSAI-E’s intensive 3-Module performance audit programs since – 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 – 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 – 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…