ALRAQABA . ISSUE 15
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require planning investigations, gathering and documenting evidence, and ensuring quality control,
potentially undermining the effectiveness of investigations. In addition, while Interior has taken some
steps to strengthen how it manages federal oil and gas resources on federal lands and waters, it has
not implemented four of GAO’s recommendations to improve the verification of oil and gas produced
from federal leases and the reasonableness and completeness of royalty data. One of the findings
in particular was that Interior lacked reasonable assurance that it was collecting its share of revenue
from oil and gas produced on federal lands and waters.
ACTION PLAN & RECOMMENDATIONS
Where should the State Audit Bureau start from?
The key element of the International Auditor Fellowship Program (IAFP) is the expectation that
participants will transfer knowledge and skills gained by attending the program to their audit office.
This is done by preparing a strategy paper that describes plans for change or improvements.
Therefore, this section will focus on a proposed action plan for change to improve the reports of the
State Audit Bureau by adding a Forensic Audit and Investigative Services (FAIS) unit.
Working on this paper helped to broaden my skills, knowledge, and ability to identify gaps and
suggest improvements in my audit office. For example, learning about the work and structure of
GAO’s FAIS mission team and their Framework for Managing Fraud Risks in Federal Programs
enabled me to identify the need for a similar unit and framework in my SAB. In addition, as the case
examples illustrate, small steady steps and focused attention to an issue will lead to improvements.
Implementing these steps in the Kuwaiti SAB would not require significant additional resources, and
the SAB could begin to benefit immediately by following the proposed action plan outlined below:
• Step1: Create awareness in SAB on the importance and benefits of auditing for fraud, waste, &
abuse (FWA).
• Step2: Help auditors and analysts understand what it means to conduct a Forensic Audit and
Investigation and how will it help them and the organization succeed.
• Step3: Understand how SAIs develop and utilize units like GAO’s Forensic Audits and
Investigative Services team to identify FWA, and explain the benefits to SAB employees.
• Step4: Create an environment that is ready for a Forensic Audit and Investigative Services team
by demonstrating the value of FWA audits. This could be done by adding a FWA section in the
Annual Report as a high risk area for recurring observations
• Step5: Identify the Strengths and weaknesses of SAB in developing a Forensic Audit and
Investigative unit. Use the strengths to manage the weaknesses and refine the plan.
• Step6: Identify employees who are interested and capable of working on FWA issues and
dedicate staff to these specific issues.
• Step7: Train employees dedicated to these issues with specific courses on fraud, waste, and
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