MONROVIA – As Liberia intensifies efforts to strengthen public financial management and restore confidence in state institutions, the Internal Audit Agency (IAA) is positioning itself as a central pillar of accountability rather than a peripheral watchdog. With expanding deployments across ministries and agencies, a new medium-term strategic plan, and targeted compliance reforms scheduled for rollout in 2026, the Agency says it is shifting from reactive oversight to proactive risk management. Against a backdrop of persistent governance concerns, capacity gaps, and decentralization pressures, the IAA’s approach reflects a broader attempt to embed internal controls within everyday government operations. As THE ANALYST reports, the IAA leadership argues that effective auditing, if properly understood and supported, can prevent waste and abuse before they escalate into scandals.
The Director-General of the Internal Audit Agency, Hon. David A. Kemah, says the Agency has significantly expanded its oversight presence across government institutions and is preparing new compliance and audit reforms aimed at strengthening transparency, internal controls, and accountability in the public sector.
Appearing Tuesday at the Ministry of Information’s regular press briefing, Hon. Kemah disclosed that as of December 31, 2025, the IAA increased staff deployments to ministries, agencies, and public institutions from 83 in January 2024 to 93 by the end of 2025.
He said the expanded deployment strategy is intended to reinforce compliance with public sector laws and regulations, while providing technical support to institutions in fulfilling their statutory responsibilities.
According to the IAA Director-General, recent deployments have extended to key institutions, including the Liberia Telecommunications Authority, the National Oil Company of Liberia, the Ministry of State for Presidential Affairs, the University of Liberia, and the Asset Recovery Team.
He acknowledged that the Agency previously encountered resistance from some institutional heads unfamiliar with the role of internal auditors, but expressed appreciation to entities that have since embraced audit oversight as a governance support tool.
Hon. Kemah was careful to clarify that the Internal Audit Agency is not a policing or enforcement institution.
Rather, he described it as a preventive mechanism designed to help ministries and agencies strengthen internal control systems, improve risk mitigation strategies, and ensure compliance with established financial and administrative procedures.
“Our goal is to help institutions succeed in their mandates,” he said, adding that collaboration, not confrontation, remains the Agency’s guiding principle.
The Director-General further disclosed that the IAA has completed a Strategic Development Plan covering the period 2025 to 2029.
Developed internally by Agency staff at no additional cost to the government, the plan aligns with national development priorities and Liberia’s decentralization agenda.
Hon. Kemah noted that while internal auditors are currently deployed under IAA supervision in six of Liberia’s 15 counties, preparations are underway to extend coverage to the remaining nine counties as decentralization accelerates.
He explained that decentralizing internal audit functions is essential to ensuring accountability beyond Monrovia, particularly as county-level institutions assume greater administrative and fiscal responsibilities. The strategy, he said, will help close oversight gaps and promote consistent internal control standards nationwide.
Hon. Kemah also reported that the Agency is conducting continuous risk assessments across ministries and agencies to reflect changes in operational environments, institutional restructuring, and emerging vulnerabilities.
These assessments, he explained, directly inform the development of audit and work plans tailored to the specific risk profiles of individual institutions.
In parallel, the IAA continues to engage ministries and agencies through presentations and awareness sessions to clarify audit procedures and reinforce understanding of internal audit roles.
As part of its statutory mandate, the IAA also conducts special audits, which the Director-General described as real-time interventions in high-risk situations. He disclosed that special audit reports have been completed for the Liberia Electricity Corporation, Liberia Telecommunications Authority, Liberia Maritime Authority, and the National Oil Company of Liberia. Meanwhile, a concession audit involving the National Port Authority’s APM Terminal is currently ongoing.
According to Hon. Kemah, findings from these audits generate recommendations aimed at correcting weaknesses in internal control systems, improving operational efficiency, and reducing exposure to fraud and mismanagement. He stressed that audit recommendations are not punitive but corrective, designed to help institutions strengthen governance frameworks.
Looking ahead to 2026, the IAA plans to introduce a standardized compliance checklist to guide heads of institutions, financial managers, and spending entities on internal audit requirements.
Hon. Kemah said the checklist will clearly outline compliance expectations, helping to minimize transaction delays, reduce misunderstandings, and improve the quality of submissions presented for internal audit review.
The initiative, he added, is expected to enhance decision-making and transparency across government.
On capacity building, the IAA Director-General disclosed that the Agency is implementing a structured staff training program to strengthen professional competence. About 20 staff members are currently enrolled in professional certification programs, with one staff member recently qualifying as a certified internal auditor.
He expressed optimism that additional certifications will be achieved in 2026, boosting the Agency’s technical credibility.
Hon. Kemah concluded by reiterating his call for cooperation from heads of institutions, noting that internal audit interventions are sometimes misinterpreted as challenges to authority. He said increased public awareness remains key to fostering collaboration and trust.
He thanked Information Minister Jerolinmek M. Piah and members of the press for the opportunity to outline the Agency’s work, reaffirming the IAA’s commitment to supporting accountability, transparency, and effective governance in Liberia.