Special Audit

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Special Audit
Performance & Environmental Audit
Information Technology Audit
National Integrity & Security Audit
Ministries,Project & Public Accounts Audit
Public Bodies Audit

What we do

The Special Audit Unit deals directly with the examination and investigation of inquiries that relate to fraud, abuse, waste and corruption using a clinical and structured approach.They also undertake other operational work including performance audits, assistance with parliament reporting, good practice guides and other matters relating to ethics and integrity

Mandate

Audit Act Part 4 Number 38 Audit for examination or investigation.

Methodology

1
Risk assessment/Profiling activities
Collects preliminary information and data on risk areas of an organisation.
2
Awareness activities
Aim to keep organisations informed of possible areas that could give rise to special audit investigations.
3
Education activities
Information such as pamphlets and training provided to the public to educate as a whole on fraud, abuse and corruption.
4
Prevention and deterrence activities
This stage involves implementing fraud manuals and guidelines to prevent fraud and corruption and set out related consequences of breaches.
5
Detection and identification activities
This signals for a lapse in internal controls thus require more time and resources allocated to the first four stages to clearly identify a lapse or red flag.
6
Investigation activities
This step deal with the actual conduct of the investigation arising from an ordinary audit, voluntary complaint, or report by the board of directors or CEO. It is important to note that there are certain criteria that should be met before undertaking a special audit assignment or investigation.
7
Assistance to prosecution of detected and investigated cases of fraud, abuse and corruption.
Certified Fraud Examiners (CFE) have the ability to examine data and records, interview suspects to obtain information and confessions, write investigation reports , understand the law relating to fraud, abuse and corruption- standards,assosiated divisions and units.

Standards

There are various standards used to guide the work of the Special Audit Team especially legislation and best practices used at national, regional and Commonwealth and the world relating to fighting fraud, corruption, abuse and waste. The main guidelines used for conducting investigations are the ACFE Handbook and ISSAI 5700.

Our Team

Paul Ualesi

Director SA

Special Audit

Saline Faolotoi

Manager SA

Special Audit

Fiapito Alo

Principal SA

Special Audit

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Phone : + 685 27751
Fax: 24167
Email: info@audit.gov.ws

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