Mogadishu, January 1, 2026: The Auditor General of the Federal Republic of Somalia (OAGS), Ahmed Isse Gutale, has officially signed the Annual Overall Audit Plan (AOAP) for 2026, marking a significant milestone in advancing public sector accountability and strengthening financial oversight across government institutions.
The 2026 Audit Plan serves as a comprehensive roadmap guiding all audit activities of the Office of the Auditor General throughout the year. It clearly defines the audit methodology, strategic direction, priorities, and scope of work, including the institutions, projects, and selected government information technology systems that will be subject to examination.
Grounded in a rigorous risk assessment process, compliance with national legal frameworks, and alignment with international auditing standards, the Plan ensures that the management of public funds and state resources remains firmly anchored in the public interest. It reflects the Office’s continued commitment to transparency, sound financial governance, and the protection of public assets.
The Plan encompasses all audit types mandated under the OAGS Audit Law, including financial statement audits, audits of donor-funded projects, compliance audits, performance audits, and information systems audits. By integrating these diverse audit approaches, the Office seeks to fully discharge its constitutional and statutory responsibilities while upholding internationally recognized standards of public sector auditing.
The implementation of the 2026 Annual Overall Audit Plan is expected to contribute significantly to strengthening public financial management systems, accelerating the execution of audit recommendations within government entities, improving evidence-based decision-making at senior leadership levels, and enhancing public confidence in state institutions. Furthermore, the Plan is put to reinforce the institutionalization of accountability and transparency as core principles embedded within Somalia’s governance framework.
The formal signing of the 2026 Audit Plan underscores the Office’s determination to deliver high-quality, risk-based, and impactful audits that promote good governance and ensure the responsible stewardship of public resources nationwide.
