In October 2026, the Court of Accounts of Benin organized a training session for its staff in Porto-Novo, focusing on the role of an Independent Auditor (IA) in Programs-for-Results (PforR). The training, conducted by experts from Deloitte, aimed to strengthen the expertise of national institutions in charge of control, including the Court of Accounts and the General Inspectorate of Finance.
The training sessions took place from October 19-20, 22-23, and 26-27, 2026, at the Art Résidence Hotel in Porto-Novo, and were attended by several Court of Accounts officials. The PforR approach conditions disbursements on the achievement of agreed-upon results, with defined indicators and intermediate or final results.
The Independent Auditor examines data and supporting documents, applies the predetermined protocol, and formulates an objective conclusion on the level of achievement of results. Participants also studied the Program for Economic Governance for Service Delivery, which aims to improve public spending efficiency and inclusive access to services.
The training highlighted that the Independent Auditor performs an assurance function, not a management one, and must preserve independence from audited entities, executing authorities, and financial partners. Conclusions must be based on documented methods, explicit criteria, and sufficient, reliable, and traceable evidence.
A practical case on a target not achieved recalled a fundamental principle: observed results cannot be modified due to pressure from any source. The gap must be documented, and the method applied without bias, with conclusions communicated through appropriate hierarchical and professional channels.
For the Court of Accounts, appropriating this function represents a strategic evolution, enabling it to consolidate its role in promoting good governance, accountability, and public performance. This requires consolidating competencies in performance auditing, data analysis, information systems, sampling, digital tools, and quality assurance.
The training recommends establishing harmonized methods, work file models, quality review mechanisms, and reinforced guarantees for independence and confidentiality. Internal restitutions and practical exercises will also help disseminate knowledge among teams, contributing to a sustainable national verification capacity.
Key points
- The Court of Accounts of Benin enhances its capacities in result-based auditing to assume its role as an independent auditor in PforR programs.
- The training sessions were conducted by experts from Deloitte and focused on the role of an Independent Auditor in Programs-for-Results.
- The Court of Accounts aims to consolidate its role in promoting good governance, accountability, and public performance through this new function.
