Control assessment is a key function of the Office of the Auditor General of Jubbaland State and focuses on determining whether public institutions have adequate systems and procedures in place to protect public funds from errors, inefficiencies and misuse. The Office evaluates the design and effectiveness of internal controls that support financial management, programme delivery and administrative operations across government entities.

Auditors examine key control areas including authorisation processes, segregation of duties, bank reconciliations, cash handling, payroll systems, procurement procedures, asset management and documentation practices. These assessments determine whether controls operate as intended and whether they effectively reduce the risk of fraud, waste and mismanagement.

Through detailed fieldwork and review of supporting records, the Office identifies gaps such as weak supervision, inadequate documentation, non-compliance with procedures and control activities that do not function consistently. These findings highlight risks that may undermine the integrity of public financial management and affect the delivery of public services.

Control assessments provide practical recommendations that support institutions in strengthening their internal systems. Improvements may include clearer procedures, enhanced supervision, improved record keeping, updated control measures, staff training and process redesign. Strong internal controls contribute to reliable financial reporting, improved accountability and better stewardship of public resources.

Reports arising from control assessments are submitted to Parliament to support oversight and ensure that corrective actions are implemented by public institutions. Through this function, the Office promotes resilient control environments that reduce fiduciary risks and strengthen institutional performance across Jubbaland State.