Office of the Auditor General — Puntland State of Somalia The verifiable public record of the Office of the Auditor General.
English Soomaali

Standards conformance

The OAG aligns its work with the International Standards of Supreme Audit Institutions (ISSAI) issued by INTOSAI, and tracks its institutional maturity against the SAI Performance Measurement Framework (SAI-PMF) and the value-and-benefits posture of ISSAI 12.

v1 conformance posture is *aspirational* and is honest about the work in progress. A formal conformance attestation by a peer SAI body (e.g., AFROSAI-E, IDI) is post-v1.

ISSAI framework

ISSAI 100 — Fundamental Principles of Public-Sector Auditing — and the financial / compliance / performance audit standards (ISSAI 200, 300, 400 series) inform our methodology. Each annual financial audit report references the ISSAI series applied; see the individual report PDF.

SAI-PMF posture

SAI-PMF assessments measure SAI capacity across six domains: independence and legal framework, internal governance, audit standards & methodology, management & support services, human resources & training, and communication & stakeholder engagement. The OAG's self-assessment status against these domains is being prepared. v1 does not publish a SAI-PMF self-score (overclaim risk); the page lists the domains and the OAG's current activities within each.

ISSAI 12 posture (value & benefits of SAIs)

ISSAI 12 frames the public-value contribution of a SAI in three pillars: strengthening accountability, transparency, and integrity; demonstrating ongoing relevance to citizens, Parliament, and stakeholders; and being a model organisation through leading by example. v1 surfaces this posture honestly: this site itself is the institution's most concrete current act of transparency and accountability.