Huduma Zetu

Ni ukaguzi unaolenga kuzuia na kugundua makosa, kama vile udanganyifu, ubadhirifu na rushwa kwa kutumia wa ujuzi wa ukaguzi kwa hali ambazo zina mwelekeo wa kisheria/kwa matumizi katika mahakama.

Ni ukaguzi wenye mawanda maalumu ambao huangalia tu eneo fulani la shughuli za Taasisi.

In Tanzania, entities prepare financial statements in accordance with financial reporting frameworks stipulated in various legislations including the Public Finance Act, the Local Government Finances Act and the Companies Act. These legislations require Public Sector Entities to prepare and submit the financial statements to CAG within a period of three months from the last date of the financial year (i.e. not later that 30^th September of every year).

CAG evaluates and expresses an independent audit opinion as to whether the financial statements are presented fairly in all material respects in accordance with the applicable financial reporting framework. In conducting the audits, CAG is guided by the International Standards of Supreme Audit Institutions (ISSAIs) issued by INTOSAI.

This audit focus on assessing compliance with the legal and regulatory requirements of the laws, regulations, established codes or norms, and agreed-upon terms that a public sector entity is expected to comply with in the execution of its roles and responsibilities. In compliance audit, CAG identifies subject matters that the audit will address, for example the entity’s compliance with Public procurements laws and regulations, adherence to environmental laws or compliance with staff’s codes of conduct.

Audit reports issued by CAG on regularity audit

The results of regularity audit are communicated through various reports as explained below:

• Management letters which communicates audit findings and recommendations to the management of the audited entities;
• Audit reports on financial statements which communicates the ‘Audit Opinions’ on the audited financial statements of the audited entities; and
• Annual General Audit Reports which consolidate key audit findings from management letters of different audited entities and general recommendations addressed to the Government as a whole.

Information Systems Audit also is the process of deriving assurance on whether the development, implementation, support and maintenance of information systems meets business goals, safeguards information assets and maintains data integrity. The CAG examines the implementation of IT systems and IT controls to ensure that the systems meet the government entities’ business needs without compromising security, privacy, cost, integrity of data, availability of data and other critical business elements.

Audit reports issued by CAG on Information Systems Audit

The results of Information Systems Audit are communicated through various reports as explained below:

• Management letters which communicates audit findings and recommendations to the management of the audited entities;
• Annual General Audit Reports which consolidate key audit findings from management letters of different audited entities and general recommendations addressing to the Government as a whole.