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Performance Audit Resources

Our resources help public sector performance auditors build capacity and strengthen accountability. These resources include CCAF-FCVI Audit News, Training, Research & Methodology and Events & Presentations.
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PAC/Oversight Resources

CCAF’s oversight program supports oversight committee members and their support staff. We provide research, material and professional development workshops to oversight committees both in Canada and abroad.

Our support enables parliamentarians to become familiar with their role and improve the effectiveness of their committees. This includes information on understanding performance audit, and how these audits can help improve public administration.
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Advancing Public Sector Audit, Oversight & Governance

Thumbnail Headshot:
Fellow Name: Ibrahima Diallo
Country: Senegal
Fellow’s home audit office: Cour des comptes du Sénégal (Senegal Court of Audit)
Title: Magistrate, Advisor
Email: idiallo@courdescomptes.sn
Audit Plan Topic: The National Aquaculture Agency
Canadian Host Office: Office of the Auditor General of Quebec
Grad Quote: “Now that I have completed the Fellowship, I am better equipped as a performance auditor.”
Gallery (2024):
Two experience images (2024):
Decoration Color: Amber
Profile Headshot:
My Fellowship:

My Canadian placement:

Office of the Auditor General of Quebec (VGQ)

My Canadian audit team:

I took part in teams working on the analysis of the action plan of the Ministère de la Famille and on the analysis of the progress of Hydro Québec's action plan, led by Audit Director Carl Pelletier, as well as a team working on an audit of critical and strategic minerals, led by Jean-Philippe Léveillé, Performance Audit Project Manager, Sustainable Development Commissioner.

My most valuable learning:

Deepening my knowledge of performance auditing and developing and monitoring action plans to for the implementation of recommendations.

How my Canadian colleagues and mentors helped me:

They demonstrated openness and were good listeners. They did not hesitate to provide all the information needed to understand the tools and procedures used to handle files.

What I enjoyed most:

The work was carried out in a spirit of mutual respect and cordiality. The training was interesting and there were frequent exchanges of knowledge.

My audit plan:

I developed my audit plan with the guidance of my mentors at the VGQ, Carl Pelletier, Audit Director, Amadou Diallo, Performance Audit Advisor, and Jean-Philippe Léveillé, Performance Audit Project Manager, Sustainable Development Commissioner.

The connection to my country’s development priorities:

Senegal is a major consumer of fish, and the ratio of kilograms consumed per person per year is one of the highest in Africa.

These resources are becoming scarce as a result of many factors. Paradoxically, aquaculture, the solution chosen by national policy to fill the gap in fisheries resources, has been slow to develop.

This audit will therefore analyse the performance of the agency primarily responsible for implementing aquaculture policy, focusing on the achievement of objectives (Sustainable Development Goals 1, 2 and 5) and the management of impacts on the environment and biodiversity (SDG 14).

The skills and knowledge I improved by developing this plan:

The phases of the performance audit mandate (planning, detailed examination, reporting and follow-up of recommendations).

My future impact:

The new knowledge I’m most excited to share with my colleagues:

Designing an action plan and monitoring the progress of an action plan.

This will help to improve our processes for following up on audit recommendations.

The difference I hope to make:

As part of the audits and inspections carried out by the Cour des comptes, improve the management of public entities.

My professional goals:

Contribute to the improvement of audit processes and follow-up.

My Experience Part 1:

The most Canadian thing I did was…

Eating a Beavertail (a kind of doughnut made from dough).

My favourite cultural experience in Canada was…

Interacting with people from different languages, backgrounds, and cultures.

My Experience Part 2:

My Fellowship experience in one sentence:

An interesting experience.

My Fellowship in a single word:

Useful.

Now that I have completed the Fellowship…

I am better equipped as a performance auditor. 

Gender: Female

Ibrahima has been a Magistrate, Advisor to the Chambre des Entreprises publiques of the Cour des comptes of Senegal since April 16, 2021, and therefore has three years of experience. Before joining the Cour des comptes, he spent four years as a middle manager and 14 years as a senior civil servant. At the Cour des comptes, he took part in a performance audit of Société des Pétroles du Sénégal (PETROSEN).

Ibrahima is a private law lawyer and tax specialist, specializing in the management of state-owned entities. He has been an advisor to the President of the Republic of Senegal, Secretary General of an executive agency, a student at the Écoles nationales d'Administration in Senegal and France, and an intern at the OECD in 2016, among other positions.

My goals for the Fellowship

After my first practical experience in performance auditing, I felt it was important to have further experience with CAAF and the Office of the Auditor General of Quebec, to better understand the rules, standards and methodology specific to performance auditing. In addition, the Fellowship, and particularly my audit plan project, will enable me to deepen my knowledge of environmental and social standards in the mining sector.

The impact I hope to make as a graduate Fellow

The experience acquired through the Fellowship will naturally be shared with colleagues and other members of the Cour des comptes staff, as well as with the rest of the Administration. Time permitting, I would also be interested in the possibility of giving courses in various organizations or training schools.