CCAF and its partners have welcomed 11 Fellows from 9 countries to Canada to participate in the Fellowship component of the International Legislative Audit Assistance Program for Improved Governance and Accountability.
The Fellows, who arrived in mid-August, are in Canada for ten months to learn about performance (or "value-for-money") auditing and related topics.
This year, the Office of the Auditor General of British Columbia has joined the program as a host office for Fellows. For the first time ever, Fellows will be placed in four Canadian legislative audit offices: those of Canada, Québec, Alberta and British Columbia.
- Ghana: Lawrence Ndaago Ayagiba (Ghana Audit Service) was born in Sapelliga, a village inNorthern Ghana. He earned a Ghana Government scholarship to study Architecture in the then Soviet Union in 1985. After graduating in 1990 with an MSc. Architecture from the Byelorussian Polytechnic Institute in Minsk, he practiced architecture in Ghana.
In 1998, Lawrence enrolled at the University of Ghana to study for an MBA (Finance option).
Lawrence is married and has a daughter, Elsie, who is nine years old. He speaks fluent Russian, English and his native language Kusaal.
Lawrence will undertake his Fellowship at the Office of the Auditor General of Canada.
- Bénin Bidosessi: Serge Bernadin Batonon (Chambre des Comptes de la Cour Suprême of Bénin) was born in Cotonou, Bénin.
Serge has a Bachelor degree in Accounting, and a Masters in Public Law from the Université du Bénin. He also has a post-graduate diploma in financial administration and treasury from l'École nationale d'administration et de magistrature. He received an advanced graduate diploma in governance and democracy through the UNESCO Chairs Programme.
Since 2002 he has served as Assistant Auditor at the Chambre des Comptes de la Cour Suprême of Bénin.
Serge is married and has two children, Ymas Aroldo and Ilan Mahant. He will undertake his Fellowship at the Office of the Auditor General of Québec.
- Mali: Modibo Cissé (Office of the Auditor General of Mali) has a graduate diploma in internal auditing from the Institut d'Administration des Entreprises in Aix en Provence, France.
Since 1995 he has held auditing positions at the Société d'Assistance de Révision d'Expertise Comptable et d'Informatique in Mali, and has performed audit engagements on behalf of public and private institutions, including the Banque Centrale des États de l'Afrique de l'Ouest, the Bank Of Africa (Mali), the Banque Nationale de Développement Agricole and the Banque Commerciale du Sahel (Mali).
He has also performed audit engagements for such international organizations as United States Aid to International Development, Unité Solidarité Canada (Mali), Save The Children - Canada, and American Development Foundation.
Modibo also teaches in several private and public institutions for advanced studies in Bamako. He will undertake his Fellowship at the Office of the Auditor General of Québec.
- Saint Lucia: Bernadette George (Office of the Director of Audit of Saint Lucia) was recently appointed Deputy Director of Audit in the Audit Department of the Government of Saint Lucia. She holds a Bachelors Degree in Accounting (Hons) from the University of the West Indies and is a member of the Association of Certified Chartered Accountants.
Bernadette joined the government in 1986, serving in various capacities such as Senior Accountant and Assistant Accountant General (Administration). She joined the Office of the Director of Audit in the year 2000 with initial responsibilities for planning, directing and controlling an audit team responsible for auditing government departments, agencies and statutory boards. She was introduced to comprehensive auditing in 2004 through an intensive training course.
Bernadette enjoys the challenge of her current position, which involves planning and supervising appropriation audits, financial audits of the Public Accounts, Statutory Organizations and capital projects financed by the World Bank and the Caribbean Development Bank.
Married with two young sons, is an avid reader, likes to travel and enjoys the benefits of daily physical exercise in the form of early morning walks.
She will undertake her Fellowship at the Office of the Auditor General of Canada.
- Vietnam: Vu Thi Thanh Hai (State Audit Office of Vietnam) was born in Thai Nguyen, Vietnam. She graduated from National Economics University in Hanoi in 2004 with a degree in accounting and auditing.
Vu joined the State Audit Office of Vietnam as a pre-auditor in 2004, and officially became a state auditor in 2008. Her department audits construction projects, national targeted programs and the financial statements of many construction corporations.
Vu's work includes audit planning; checking compliance with international and Vietnamese laws and accounting standards; determining the accuracy of financial information; evaluating economy, effectiveness and efficiency; summarizing team results; and writing audit reports.
She will undertake her Fellowship at the Office of the Auditor General of Alberta.
- Barbados: Pamela Humphrey (Barbados Audit Office) holds a degree in Social Sciences from the University of the West Indies and a Masters of Science in Audit Management and Consultancy from the University of Central England in England.
She joined the Barbados Audit Office in 2003 as an Audit Clerk, and is now a Senior Auditor with responsibility for VFM audits.
Pamela finds her role diverse, stimulating and challenging. She worked on several special audits under the supervision of the Auditor General and was exposed to audits of Statutory Boards, Ministries and Departments. She is currently pursuing the Certified Information Systems Auditor designation and is member of the Information Systems and Control Association and the Institute of Internal Auditors.
Pamela has two sons and a grandson, Davonte, and enjoys cricket, reading, hiking and travelling to explore various cultures. She will undertake her Fellowship at the Office of the Auditor General of British Columbia.
- Vietnam: Pham Nguyen Lien Huong (State Audit Office of Vietnam) lives in Cantho, a small city in the centre of the Mekong Delta area of Vietnam. She graduated from university in 2003, majoring in Accounting and Auditing.
Pham joined the State Audit Office of Vietnam in 2004.
She will undertake her Fellowship at the Office of the Auditor General of Alberta.
- Tanzania: Levina Kishimba (National Audit Office of Tanzania) was born in Moshi, Tanzania. She graduated from Morogoro Teachers Training College in 2001, and in 2002 began teaching, first in Bagamoyo and then in Dar es Salaam.
In 2006, Levina earned her Bachelor of Science degree from Mzumbe University, and subsequently joined the Tanzania National Audit Office. She has completed a three-module course on performance audit in Johannesburg, South Africa.
Levina is married to Timothy Simon Mulisa, who is an accountant with the Tanzania Revenue Authority. She will undertake her Fellowship at the Office of the Auditor General of Canada.
- Costa Rica: Liliam Marin (Comptroller General´s Office of Costa Rica) was born in Turrialba, Costa Rica. She attended Costa Rica University in San Jose, and joined the Comptroller General´s Office of Costa Rica in 1985.
Liliam works as a Manager in the Audit Division. The Division's responsibilities include Central Government, Agricultural and Environmental entities in the public sector.
She enjoys taking care of her plants, spoiling her dog and dancing "salsa." She has acted in about 12 plays as an amateur.
She will undertake her Fellowship at the Office of the Auditor General of British Columbia.
- Tanzania: Godfrey B. Ngowi (National Audit Office of Tanzania) was born in Northern Tanzania.
In June 2006 he joined the National Audit Office (NAO) of Tanzania, where he works in the Performance Audit Division. He has been involved in a number of performance audit studies. Recently he has completed a performance audit on primary health care, focusing on the performance of Health Centers.
Before joining NAO, Godfrey worked as an accountant with Tanzania Broadcasting Corporation, which he joined in 2005. He is a Certified Public Accountant in Tanzania and also holds an Advanced Diploma in Accountancy. He is a member of the National Board of Accountants and Auditors and the National Board of Materials Management.
Godfrey will undertake his Fellowship at the Office of the Auditor General of Canada.
- Kenya: Elizabeth Tieng (Kenya National Audit Office) was born in Nairobi. She began her accounting career at Kenya Polytechnic in 1983, and worked with Ministry of Education Audit Unit from 1984 to 1992.
From 1992 to 2006, Elizabeth served as a Senior Audit Examiner at the Office of the Controller and Auditor General, and was then promoted to Senior Auditor.
She became a Certified Public Accountant in December 2004. In 2008 she graduated from Kenya Methodist University in Nairobi with an M.B.A. (Finance).
Elizabeth spends her free time with her husband Shadrack and their three children: Dave, Christina and Apollo. She loves swimming, watching movies or listening to gospel music. She will undertake her Fellowship at the Office of the Auditor General of Canada.
Strengthening Accountability Abroad
Since 1980, the Canadian International Development Agency (CIDA) and CCAF have collaborated to share Canadian knowledge about accountability with democratic institutions in developing countries. Stronger institutions are better able to oversee public expenditures and contribute to accountability and transparency.
The Fellows receive orientation and support, placement within one of the legislative audit offices, and professional development in the form of in-class training, topical sessions and practical experience with audit teams. Mentors help ease the transition to Canada's culture and climate and maximize Canadian knowledge transfer.
In addition to performance auditing, the curriculum covers financial management and control, internal audit, fraud awareness, corruption and ethics, and environmental auditing. The Fellows also receive information on the evolution of gender equality in Canada and in the workplace.
Ontario AG’s Office greets and briefs Fellows
Ontario Auditor General Jim McCarter briefed CCAF’s new Fellows on the role of his office during a session in Toronto on August 28, 2009.
Together with Audit Director Susan Klein, Mr. McCarter described Ontario’s Auditor General Act, his independence from the government, and his primary role. He described that role as:
Acting as the Legislature’s watchdog in ensuring taxpayer funds are prudently spent and a high level of services is provided by the government
Encouraging improvements in the way public services are delivered
Fulfilling the traditional auditor role: provide assurance that financial statements are fairly presented.
The Auditor General said he conducts 12 to 14 value-for-money audits a year. These audits look at the level of service being delivered in a particular program area, how other jurisdictions deliver similar services, whether management information is being used appropriately, and cost effectiveness. Findings are included in an Annual Report to the Legislative Assembly.