By Kebba A.F. Touray
The Auditor General of The Gambia, Cherno Amadou Sowe, has urged journalists to report public audit findings accurately and fairly, warning that misinterpreting audit reports can create public misconceptions and divert attention from weaknesses in public resource management.
Sowe said the National Audit Office (NAO) conducts audits to promote transparency and accountability in the use of public funds, with its reports containing findings, observations, conclusions and recommendations aimed at strengthening institutions and improving public financial management.
He made the remarks on Wednesday, 14 October 2026, during an engagement with journalists and editors on public sector accounting and the reporting of audit findings.
The annual engagement is intended to strengthen cooperation between the NAO and the media, improve journalists’ understanding of public sector auditing and encourage accurate reporting of issues affecting public institutions.
Sowe said the relationship between auditors and journalists was important because both played significant roles in promoting accountability and informing citizens about the management of public resources.
“As the Supreme Audit Institution of The Gambia, the NAO recognises that our work can have a greater impact when the findings and recommendations arising from our audits are accurately understood and effectively communicated to the public,” he said.
“In a democratic society, the media occupies a unique and indispensable position.”
He described the media as a bridge between public institutions and citizens, helping to bring matters of public interest to public attention and providing a platform for citizens to engage with issues affecting their lives.
Through responsible journalism, he said, the media also helps ensure that public officials are held accountable for how they manage public resources.
The Auditor General explained that the NAO provides independent assurance on the management and use of public funds by examining whether government resources are used economically, efficiently and effectively, and whether public transactions comply with relevant laws and regulations.
“Through our audits, we examine whether public funds are managed economically, efficiently, and effectively, and whether transactions and activities comply with applicable laws, regulations, and other relevant requirements,” he said.
He said the office conducts several types of audits, including financial, compliance, performance, information technology and other specialised audits.
“Each serves a distinct purpose, but they all contribute to strengthening accountability, improving public financial management, and promoting better service delivery,” Sowe said.
He stressed that cooperation between the NAO and journalists was essential because public sector auditing involved technical terms, standards, procedures and reporting requirements that needed to be properly understood.
“A sound understanding of these aspects is important to ensure that audit findings are interpreted correctly and communicated to the public accurately, fairly, and in their proper context,” he said.
Sowe said the annual engagement was designed to improve journalists’ understanding of the NAO’s work, including how audits are conducted, how findings are reached and why recommendations are made.
He acknowledged that some audit findings had been misunderstood or reported without sufficient context, sometimes leading to conclusions that were not supported by the evidence presented in the reports.
“Such situations can shift attention away from the actual issues identified by the audit and undermine a proper understanding of its objectives and implications,” he said.
The Auditor General called on journalists to distinguish between an audit finding, the conclusion drawn from it and the recommendation made to address an identified problem.
He explained that audit observations should be considered alongside the evidence examined, the standards applied, the scope of the audit and, where relevant, the response of the institution concerned.
Sowe also cautioned against treating every weakness identified in an audit as evidence of fraud or deliberate wrongdoing.
“For instance, an identified weakness does not automatically establish fraud or deliberate wrongdoing,” he said.
He added that audit recommendations were intended to address specific risks, deficiencies or areas requiring improvement and should not be interpreted beyond what the evidence and the report supported.
However, Sowe emphasised that his call for accurate reporting should not discourage journalists from investigating public institutions or asking difficult questions about the management of public funds.
“On the contrary, we welcome independent scrutiny, critical questions, and legitimate public interest in our work. What we seek to promote is reporting that is accurate, balanced, evidence-based, and fair to all parties concerned,” he said.
Sowe explained that the NAO submits its audit reports to the National Assembly to support parliamentary oversight and strengthen accountability in the management of public resources.
“These reports contain audit findings, observations, conclusions, and recommendations intended to address weaknesses, strengthen institutional systems, and improve governance and public financial management,” he said.
He noted that, under the applicable constitutional and legal framework, audit reports are made available to the public following the relevant parliamentary processes.
This allows citizens, journalists, civil society organisations and other stakeholders to understand how public resources are managed and to engage in efforts to promote accountability.
The Auditor General said journalists had an important role in keeping audit findings in the public domain and drawing attention to whether institutions were taking action to address the weaknesses identified.
He said the NAO viewed the media not simply as recipients of its reports but as an important part of the wider accountability system.
“Through your reporting, citizens gain greater awareness of audit findings, public institutions are encouraged to respond to identified weaknesses, and issues requiring further attention can receive the necessary public scrutiny,” he said.
He added that media coverage should focus not only on the findings themselves but also on the steps taken by public institutions to implement audit recommendations.
Sowe said transparency and accountability required cooperation among public institutions, the National Assembly, the media, civil society organisations, development partners and citizens.
“Promoting transparency and accountability is a shared responsibility. It requires the collective efforts of public institutions, the National Assembly, the media, civil society organizations, development partners, and citizens,” he said.
“When these stakeholders work together effectively, the ultimate beneficiaries are the people of The Gambia.”
He said this approach was consistent with the principles of the International Organisation of Supreme Audit Institutions (INTOSAI), particularly INTOSAI-P 12, which outlines the value and benefits of supreme audit institutions and their role in improving citizens’ lives.
“This principle reminds us that the value of public sector auditing must ultimately be reflected in improved accountability, better public services, and positive outcomes for citizens,” Sowe said.