The Strategic Plan for the period 1st, July 2011 to 30th June 2016 takes forward the issues identified in the previous Strategic Plan that covered the period from 1st, July 2008 to 30 June 2011. It has also been prepared so that it builds on from the achievements of the previous Strategic Plan for continuation purposes and takes advantage of the proposed areas for improvement as identified in the different analyses taking the identified critical issues to be addressed in this plan period.

Apart from the achievements of the objectives in the previous Strategic Plan, NAOT could not achieve what was planned in some areas. The achievements and challenges faced have laid the foundation for the NAOT to modernise its financial audit methods and expertise