Internal auditors who fail to flag irregular state payments must be held accountable – Dumbar

Conrad Dumbar, Director-General of the Internal Audit Agency, asserts that public officers overseeing internal auditing must be held responsible when they overlook irregular payments involving state funds. During a 2026 Internal Audit Awareness Month interview on JoyNews, Mr. Dumbar emphasized that internal auditors are tasked with examining payment requests, validating the legitimacy of transactions, and ensuring funds are allocated only to rightful recipients.

He stressed that auditors' responsibilities extend beyond merely reviewing financial records, requiring them to verify whether payments align with actual goods, services, or entitlements. Mr. Dumbar explained that when funds are disbursed to ineligible individuals, auditors must demand proof, seek reimbursement, and enforce corrective actions.

He provided an example, asking whether the recipients had received all promised items, such as two chests, and whether evidence supported the claim. Mr. Dumbar also cited scenarios where individuals receive allowances or payments without meeting required conditions, arguing that auditors must confirm whether beneficiaries indeed performed the tasks for which they were compensated.

He maintained that payments lacking proper justification should be challenged, with the accountable officers held responsible for any lapses. Mr. Dumbar noted that audit reports often alert management to questionable transactions, prompting requests for officers to provide evidence of beneficiaries' entitlements or reimbursements for improper payments.

He highlighted that failure to do so results in officers being responsible. Internal auditing, according to Mr. Dumbar, aims to provide independent and timely assurance to management, assisting public institutions in identifying operational weaknesses, preventing financial losses, and ensuring resources are used as intended. He underscored the importance of auditors reviewing government projects during implementation, as real-time project assurance can detect irregularities before they result in significant state losses.

Mr. Dumbar stressed that the effectiveness of internal auditing hinges on its capability to identify risks early, question suspicious transactions, and supply management with information for corrective actions. He stressed that internal auditing should be viewed as a preventive accountability measure, not just a post-facto review of financial activities after funds have been spent.