Internal control in African public administrations: current state and path to excellence

The internal control deficit: a persistent reality

PEFA assessments conducted in WAEMU countries reveal recurring weaknesses in public administration internal control systems: fragile ex ante expenditure controls, low coverage of accounting internal controls, insufficient government internal audits. These weaknesses fuel the risks of poor management of public resources and undermine budget credibility.

The causes are multiple: lack of qualified human resources, insufficient IT tools, insufficiently developed control culture, and sometimes institutional resistance to accountability mechanisms. The solution cannot be purely technical — it must integrate an organizational and cultural change dimension.

Components of effective government internal control

Drawing on the COSO framework adapted to the public context (INTOSAI GOV 9100), an effective government internal control framework must cover: the control environment (tone at the top, management commitment), risk assessment, control activities, information and communication, and monitoring and oversight.

SKYE MANAGEMENT has developed a methodology for assessing and strengthening government internal control specifically adapted to the context of African administrations, integrating INTOSAI frameworks and the particularities of WAEMU public financial management systems.