As part of an expertise exchange focused on capacity building, a delegation from the Audit Bench of Cameroon stayed with the Court of Auditors of Senegal from 20 to 27 July 2025. This mission aimed to deepen the knowledge of the Cameroonian jurisdiction regarding the Senegalese methodologies for performance audits, specifically for conducting and managing gender-sensitive audits and those addressing climate issues.

To disseminate the findings of this mission to the entire financial jurisdiction, a feedback workshop was organized on 3 October 2025 at the Boun's Hotel in Yaoundé. Focused on enriching presentations regarding the programming techniques for performance audits on this major theme, this event allowed participants from our jurisdiction to identify and analyze the practice gaps observed between the two higher auditing institutions.

Advisor Mikone Martin presented a detailed analysis of the Court of Auditors of Senegal, covering its organization, its competences, and its functioning. The presentation highlighted various procedures applied within this financial jurisdiction, with relevant comparisons to the practices of the Audit Bench of Cameroon.

The subsequent discussion session allowed for in-depth exploration of several crucial aspects, including the implementation of the obstruction procedure and sanctions in case of non-compliance with injunctions. Other points addressed included the streamlining of administrative action, the status and benefits of magistrates of the Court, as well as the career of verification assistants, from their recruitment to their integration into the financial magistrates' body.

Auditor Tama Vital Charly addressed the issue of selecting audit subjects and multi-annual programming techniques for missions. He first located strategic planning and then outlined the responsibilities of the different actors in this process. Subsequently, the presenter detailed the steps of strategic planning before considering the prospects for the Audit Bench of Cameroon.

The ensuing discussions allowed participants to examine the planning and programming criteria, emphasizing the need to better integrate the concerns of the sections. Another point raised was the importance of representation of all grades within managerial bodies, seen as an essential lever for effectively raising professional concerns. Finally, the articulation and issues of the dialogue platform between internal auditors and the financial jurisdiction were discussed as an essential basis for selecting audit topics.

Auditor Anka Christelle Victoire presented a comprehensive analysis of gender-sensitive performance audits. Her presentation covered several key points, including the stakes of this type of audit, its typology with illustrations, tools for assessing risks for gender equality, and practical cases of audits integrating this specificity.

The discussions that followed focused on the integration of these gender-sensitive audits in all chambers of the Senegalese jurisdiction. An important point was clarified: the distinction between gender and inclusion. The latter is understood as ensuring that all individuals, regardless of their gender or other characteristics such as disabilities, feel valued and have equal opportunities. Participants were pleased to see that gender-sensitive observations were already included in the audit reports of decentralized local authorities from the CDC.

Auditor Doh Mbogho Lucille Pigoue approached this theme in two parts. Her presentation first focused on the steps of planning an audit, in relation to the environment and climate. She then shared her experience outside the Court of Auditors of Senegal regarding the integration of gender and environmental dimensions in public procurement regulation.

The discussions highlighted that the progress of the Senegalese jurisdiction in these areas is the result of training for its magistrates, made possible through cooperation with Canada.

This theme, presented by Auditor Abou Amadi Bello, served as a starting point for very enlightening debates. These exchanges made it possible to delineate the fundamental differences between the AAP and certification, specify the standards governing the AAP, and establish a clear distinction with direct evaluation audits. It is important to note that the AAP aims to validate the data from the annual performance report by focusing on the program budget, whereas direct evaluation audits are a process of assessment conducted by the auditor.

Expanding on this subject, Auditor Ayibodo Jean Marie structured his presentation around the crucial steps for successfully preparing an audit within a public enterprise. He detailed the significant elements required, ranging from identifying the sector to mapping the stakeholders. The speaker also stressed the need to segment the issues and to have a thorough understanding of the legal framework. Additionally, it is essential to identify risk factors before determining relevant audit topics. The intervention concluded with an explanation of the process for presenting the results of this selection.

The synthesis of post-mission recommendations, read by Verification Assistant Evelyne Eyinga Nlate Pigoue, confirms that this study trip was a particularly instructive experience. The quality and richness of the presentations made during the feedback workshop promise a significant added value to energise and improve the quality of performance audits.

To capitalise on this learning, the team proposes the following five recommendations:

• request support from the Canadian Fund on strengthening capacities for gender-sensitive and climate performance auditing, as the Court of Auditors of Senegal has done; 

• organize at the Audit Bench a workshop on the programming of controls following the multi-annual approach of the Court of Auditors of Senegal; 

• henceforth assess annual performance reports (RAP) following the performance audit attestation methodology (AAP); 

• prioritise thematic performance audits on the control of local authorities; 

•  strengthen south-south cooperation of ISC by extending it to several subjects between the Audit Bench of Cameroon and the Court of Auditors of Senegal.

The PADGOF (Decentralisation and Financial Governance Support Programme) of GIZ-Cameroon supported the realization of this study trip as well as the feedback workshop.