The African Union Board of External Auditors derive its mandate from Rule 97 of the African Union Financial Rules (FRs), whereby the Board of External Auditors is required to audit the accounts of the African Union (African Union Commission (AUC) and AU organs), and submit the reports to The Executive Council through the Sub Committee of the PRC on Audit matters in accordance with Rule 98 (7) of the FR.
In addition, under Rule 99 (1) (d) of the FR the Board of External Auditors are required to make observations with respect to the efficiency of the financial management, including the accounting system, the internal controls and, in general, the administration and management of the Organization, especially with regard to “internal liaisons between the various authorities responsible for the framing, preparation and administration of the annual budget”.
Vision: International best practices in public sector auditing and fully independent, credible, balanced and timely reporting on African Union finance and governance.
Mission: Enhance and promote accountability, transparency and good governance through high quality auditing and management report. Provide independent assurance to our stakeholders, the Member States, Partners, and to the Public, that Union budget is being used efficiently and for the intended purposes.
Core Values: Independence, Objectivity, Integrity, Reliability, Professional Excellence, Transparency, Positive Approach

Mr Aghughu Adolphus Arthomhenla
CHAIRPERSON OF BOARD
(FINANCIAL YEAR 2021-2023)
May I start by conveying my deepest appreciation to my Colleagues, Distinguished Members of the Board of External Auditors for electing me as the Chairperson of the Board and to congratulate every Member on their appointment to the Board by the Executive Council.
I considered my election as an honour as it is a challenge for me to step into the big shoes left by my brothers who have been at the helm of this Board in the past. To this end, I want to assure you that the trust and confidence you reposed in me and by extension my country, the Federal Republic of Nigeria, will be used to further promote the Pan African Vision of “An integrated, prosperous and peaceful Africa, driven by its own citizens, representing a dynamic force in the international arena.
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To achieving the foregoing, I would like us to draw an inspiration from the speech of the President of the Federal republic of Nigeria, His Excellency, Muhammadu Buhari GCFR, Commander in Chief of the Armed Forces, during the two-day 34th Ordinary Session of the Assembly that “As we commence the operationalization of this new structure and system, Nigeria demands a truly reformed, efficient and effective AU Commission, one that is fully committed to the discharge of its duties and responsibilities.
I am therefore convinced that the Board is rightly positioned to ensure that the African Union Commission and its Organs work for the African People which can only be achieved when there is public probity, fiscal discipline, accountability, and transparency reflected in their activities including working assiduously towards ensuring that Africa Agenda 2063 is a reality.
I cannot conclude this piece without placing on record, the giant strides made by my predecessors to reposition the African Union Board of External Auditors for efficient service delivery. I thank my predecessors, for their sacrifices in ensuring an efficient and effective Board that has continued to maintain its relevance despite the emerging challenges of the Union. I appreciate my colleagues from South Africa, Uganda, and Algeria for the vision they upheld and on which we will continue to uphold and strengthen for a better future for the African People.
Finally, I have no doubt that the tasks before us is quite enormous, as the Assembly of Heads of State and Government of the African Union has mandated critical reforms in the operations of the Union. The onus of seeing through those accomplishments, rest on us by reporting promptly and professionally to the African People.
I thank you all.
AU Board of External Auditors – Financial Year 2020 - 2021
Name |
Supreme Audit Institution (Cour des Comptes) |
Remark |
Aghughu Adolphus Arthomhenla |
Republic of Nigeria |
Chairperson of the Board |
Abdelkader Benmarouf |
Republic of Algeria |
President de la Cour des Comptes |
Charles E. Appesse |
Republic of Congo |
President de la Cour des Comptes |
Hisham Badawi |
Arab Republic of Egypt |
President of Accounting state Authority |
Mohamed Diare |
Republic of Guinee |
President de la Cour des Comptes |
Mohammed Bastaoui |
Kingdom of Morocco |
President de la Cour des Comptes |
Junias E. Kandjeke |
Republic of Namiba |
Auditor General |
Exalgina Gamboa |
Republic of Angola |
Judge of the Court of Auditors |
Tsakani Maluleke |
Republic of South Africa |
Auditor General |
Khaled Shashek |
State of Libya |
Auditor General |
Charles Kichere |
Republic of Tanzania |
Auditor General |
The audit operations committee (AOC) was established to enable African Union (AU) Board of Auditors (BoA) to discharge its mandate in compliance with Article 78 of the AU Financial Rules and Regulations. The AOC shall comprise five directors of audit appointed by each member of the board and Executive Secretary to the board as an ex-officio member.
Members of the AOC
Mr. Salah Kheddar (Team leader) - Algeria
Mr. Emmanuel Kamba – Republic of Congo
Mr. Ali Rashwan – Arab Republic of Egypt
Mr. Ahmed El-Kasmi – Kingdom of Morocco
Mr. Salhina Mkumba – United Republic of Tanzania
Mr. Angbo Benjamin Yakwo – Republic of Nigeria
Mr. Khaled Einiba – State of Libya
Mr. Blessing Nyandoro – Republic of Namibia
Mr. Mamadou Cire Doumbouya – Republic of Guinea
Mr. Tshepo Shabangu – Republic of South Africa
Mr. N’Vela Antonio – Republic of Angola
The African Union Commission provides the Board with a full-time secretariat headed by an Executive Secretary who reports functionally to the Chair of the Board of External Auditors and administratively to the Deputy Chairperson of the African Union Commission. The Executive Secretary coordinates the external audit activity, provides technical, administrative, and secretarial support to the Board and its Audit Operations Committee. The Executive Secretary also advises the members of the Board and the Audit Operations Committee on budget, administrative and financial rules and regulations, procedures and practices of the African Union.
Staff of the Secretariat
Dinberu Mulugeta Abebe (MBA, FCCA, MCMI) – Executive Secretary
Tigist Kassaneh – Administrative Assistant
AUDITEES– African Union Commission and African Union Organs
- The African Union Commission (AUC)
- The Pan African Parliament (PAP) - http://panafricanparliament.org
- African Commission for Human and Peoples’ Rights (ACPHR)
- African Union Advisory Board on Corruption (AUABC)
- New Partnership For Africa’s Development (NEPAD)
- African Court on Human and Peoples’ Rights (AfCHPR)
The Rules of Procedures of the Board of Auditors supplement the Articles 77 to 84 of the Financial Rules and Regulations of the African Union, that provide the terms of reference governing the external audit of the African Union.
AUDITEES– African Union Commission and African Union Organs
- International Public Sector Accounting Standards (IPSAS)
- African Union Financial Rules and Regulations (AUFRR)
- International Standard on Audit
- AU Procedure Manual
Dinberu Mulugeta Abebe – Executive Secretary
DinberuM@africa-union.org
African Union Commission
Addis Ababa
Ethiopia