National Audit Office of Tanzania (NAOT) is a Supreme Audit Institution (SAI) of the country headed by the Controller and Auditor General (CAG). Its mandate is enshrined under Article 143 of the Constitution of the United Republic of Tanzania. The powers and mandate of the CAG are clearly stipulated in Sections 11 and 12 of the Public Audit Act 2008. SAI Tanzania as other SAIs across the world is a member of International Organization of Supreme Audit Institutions (INTOSAI), African Organization of Supreme Audit Institutions ( AFROSAI) and African Organisation of Supreme Audit Institutions in English- speaking.
From 10th September to 14th Septermber 2012 a team from AFROSAI-E Peer Reviwer were at SAI Tanzania evaluating the performance based on AFROSAI-E requirements. The aim of the evaluation exercise was to see if SAI Tanzania as a member of INTOSAI, AFROSAI and AFROSAI-E comply with international requirements to enhance the credibility of audits performed and ensure the quality of audit work in its SAIs.
The observation of the Peer Review was dedicated to NAOT management to improve performance and enhance good governance by ensuring the transparency and accountability of the public sector of the United Republic of Tanzania.
In delivering their summary of observation, one of the team said SAI Tanzania to function as a Supreme Audit Institution it must safeguard its independence beyond reasonable doubt. Independence includes responsibility, a responsibility to be transparent and
accountable. That is why AFROSAI-E conduct Peer Reviews to assess the quality of its members.
Speaking on behalf of the NAOT Management Team, Mr. Ludovick S. L. Utouh, Controller and Auditor General of SAI Tanzania said the AFROSAI-E Peer Review exercise marks an important point in the history of NAOT. He added that, through the improved documentation systems with his Office and the use of audit software which replace manual audit methodologies and documentation it NAOT expectation that the placement level of its institution will not be the same as the review of 2006. In concluding CAG promise to use the AFROSAI – E Peer Reviewer observations and recommendations to transform its Office into more improved SAI in a modern operations, more independence, a strong mandate and qualified staff to realise its tasks and objectives.
“We value your recommendation for betterment of our office. Through the mentioned suggestions will be used as stepping stone to improve the functioning of SAI Tanzania,” said Mr. Utouh.