Ex-CAG's mission to simplify public sector auditing

Wednesday December 01 2021

Former Controller and Auditor General (CAG) and Wajibu Institute of Public Accountability executive director Ludovick Utouh.

By The Citizen Reporter

Dar es Salaam. Former Controller and Auditor General Ludovick Utouh has revealed that he wrote a book on public sector auditing to address the lack of such literature.

The book, titled Principles of Public Sector Auditing, was launched on Monday evening during an event attended by government officials, representative of some embassies and the academia.

Mr Utouh, who is currently executive director of Wajibu Institute of Public Accountability, an institution founded with the aim of fostering an environment that supports and promotes public accountability in Tanzania, said the book was part of his contribution to the oversight of public resources.

“When I was teaching auditing at Mzumbe University, I found it difficult to get literature covering the public sector in Tanzania. Almost every book talked about the private sector, and there was a lack of knowledge about the public sector,” said Mr Utouh, adding that most were using the Constitution and various laws as references.

“When I asked how they conduct audits, they responded that they do it the way they were doing it,” he said.

He said the book would help students and lecturers alike who pursue audit studies, as well as other interested parties and ensure public accountability.


Mr Utouh also challenged auditors to meet public expectations, especially when they come up with audit opinions.

“When you make an audit opinion for the private sector, it’s about profitability of the company but in the public sector, what matters most is the quality of service offered using public money,” he said.

The Permanent Secretary in the Ministry of Finance and Planning, Mr Emmanuel Tutuba, said the book would go a long way in ensuring prudent utilisation of public resources.

He challenged Wajibu Institute to translate the book into Kiswahili to make it possible for more people to read it.

Mr Tutuba also asked the organisation to write another book covering electronic auditing in light of technological advances.

“A lot of procurement is being done electronically, and that is an area we also need to critically audit to avoid misuse and loss of public resources,” said Mr Tutuba who was the guest of honour on behalf of Finance and Planning minister Mwigulu Nchemba.

“I encourage you to write another book on the principles of electronic auditing,” he added.

Speaking on behalf of Controller and Auditor General (CAG) Charles Kichere, deputy CAG Salhina Mkumba said the book was published at the right time considering that the National Audit Office was in the process of opening a public sector academy.

“I encourage those in the field to publish more books and papers about public sector auditing,” he said.

“This is our book we waited for long,” added Mr Mkumba.