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Jean Christophe DiattaCour des Comptes du Sénégal (Senegal Court of Audit) Magistrate Gallery
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My FellowshipMy Canadian placement:Office of the Auditor General of Quebec (VGQ) My Canadian audit team:I participated in a performance audit of Pavement Conservation on Quebec's Superior Road Network, led by Carl Pelletier, Audit Director, with Emmanuel Caron, Project Manager. My most valuable learning:Thanks to the Fellowship, I acquired advanced knowledge in leadership by participating in the book club. I also studied and understood the basic concepts of performance auditing through the training sessions organized by CAAF, while my immersion at the VGQ enabled me to better understand and experience the practice of performance auditing, particularly planning and detailed examination. Mastery of these two procedures will prove invaluable in my future performance audit assignments. How my Canadian colleagues and mentors helped me:I appreciated the availability and constant support of my colleagues on the Pavement Conservation audit team, in the use of planning and detailed examination methodological tools, as well as their invaluable advice on how to conduct a successful audit. This enabled me to understand the specifics of performance auditing, and to look forward with confidence to conducting a performance audit. What I enjoyed most:The quality of the management of the evidence resulting from the detailed examination (summary of evidence) and the iterative process of validating the key messages at the end of this stage of the audit made a strong impression on me. My audit plan:Mobilization of tax revenues from extractive industries and transfer pricingI developed my audit plan with the help of my mentor, Jean-Louis Mbadinga, Performance Audit Advisor at the VGQ. The connection to my country’s development priorities:The subject of my audit is linked to Goal 16 of the Sustainable Development Goals, and in particular targets 4, 5 and 6, which aim, by 2030, to significantly reduce the volume of illicit financial flows by combating corruption and establishing effective, accountable and transparent institutions at all levels. To ensure the sustainability of the extractive industries sector, it is essential to ensure that revenues from the sector are collected in an efficient and sustainable manner, so as to guarantee that the government has the necessary funds to finance its activities and investments. To achieve this, the legislative, regulatory and institutional framework for mobilizing revenues from the extractive industries must be designed in such a way as to promote transparency and accountability, while reducing the risks of corruption, fraud and tax evasion in this sector. How CAAF and my host office helped:The training sessions provided by CAAF enabled me to acquire the theoretical foundations for planning a performance audit project. Thanks to these courses, I was able to write my preliminary study report and hold my challenge session in January 2023. The skills and knowledge I improved by developing this plan:Identifying and formulating audit objectives and criteria, developing an audit logic matrix, drafting an audit program and producing a structured worksheet to address a specific issue in the detailed examination procedure. My future impact:The new knowledge I’m most excited to share with my colleagues:My placement at the Office of the Auditor General of Quebec enabled me to learn how to support my findings with solid evidence: I am now able to develop and generate an essential document for the detailed examination phase, the summary of evidence. The difference I hope to make:Having acquired advanced leadership skills and practiced fundamental performance audit concepts will enable me, on my return to Senegal, to initiate and propose performance audit projects on government programs that integrate gender equality and sustainable development issues. My professional goals:As a graduate Fellow, I intend to improve the audit procedures of the Cour des Comptes du Sénégal, by drawing inspiration from the VGQ’s methodological tools for analysis and examination. In this way, I hope to contribute to the training of my colleagues, while giving them the means to work more effectively in carrying out their audit missions and achieving the Court's operational and strategic objectives. |
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My Experience |
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The most Canadian thing I did was…Eat poutine, visit a sugar shack in Quebec and skate on ice. My favourite cultural experience in Canada was…Visiting the Canadian Museum of History in Ottawa and the Confederation Centre of the Arts in historic Charlottetown. Something few Canadians know about my country is…Senegal has the reputation of offering the best cuisine in West Africa! “Ceebu Jën" is the national dish. It consists of rice with fish and vegetables. As of December 2021, this dish, which is a true Senegalese culinary tradition, has been listed by UNESCO as part of the world's intangible cultural heritage. |
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