Public sector gets new audit guidelines

Allexer Namundjembo

The Ministry of Finance has launched new internal audit manuals for the public sector, during a ceremony held held in Windhoek on Wednesday.

Maxine Cloete-Hangula, director of government internal audit and policy coordination, described the launch as a historic moment in strengthening governance and accountability in public institutions.

“Today marks a significant milestone in our collective journey to strengthen good governance, accountability, and transparency across government institutions,” she said.

She explained that the manuals are more than administrative tools. 

She said the manuals are a strategic step toward building a more resilient, professional, and credible internal audit function in the public sector.

Cloete-Hangula said internal audit plays a critical role in ensuring sound management of public resources, reducing risk, and aligning government operations with national development goals. 

She said the manuals provide a clear, standardised framework to ensure that internal auditing across offices, ministries, agencies, and regional offices is consistent and aligned with international best practices.

“This milestone is a testament to the government’s commitment to reforms that promote accountability, performance-driven public service, and the safeguarding of public interest,” she said. 

“The manuals will serve as a practical tool for internal auditors to carry out their responsibilities with clarity, confidence, and professionalism. This is more than a document launch. It is a call to action and a new chapter in Namibia’s public sector governance,” she added.

A keynote address was delivered on behalf of finance minister Ericah Shafudah, in which the ministry highlighted the manual’s role in enhancing transparency and accountability.

“This manual is more than just a document; it embodies our commitment to public trust and the efficient stewardship of public resources,” the statement read. 

“With these updated guidelines, we are strengthening the framework that supports rigorous internal auditing practices—a critical pillar for ensuring that government operations remain transparent, accountable, and effective.”

The ministry thanked the Commonwealth Secretariat for reviewing and refining the manual to align Namibia’s audit practices with international standards while adapting them to local needs.

It credited Cloete-Hangula and her team for developing a robust and standardised manual that will guide internal audit practices across the public sector.

“With this new uniformity, we expect our internal auditors to be even more value-adding, enhancing their role as critical advisors to the government,” the ministry said. “Equipped with standardised guidelines, they will be better positioned to support and strengthen governance, risk management, and internal controls across all levels of government.”

The ministry said the launch reaffirms its commitment to sound financial management and the responsible use of public funds. The manual is expected to help auditors identify weaknesses, manage risks, and uphold integrity in managing public resources.

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