The Essence of Information Dissemination in Audit Service in Sierra Leone
Information at the heart of everything we do as humans. We generate it, we consume it, we share it and we sell it. The careful managing of information is therefore the key to success in business. An introduction to information dissemination in a business provides a solid overview of the role of information dissemination. It gives guidelines on collecting the right information to the right people to support the firms. ‘ strategic objectives and “oil” the everyday operations of the business.
Dilman 1978, defined dissemination of information is the active and targeted distribution of information or intervention via determined channels using planned strategies to a specific public or audience.
Dissemination is a formal planned process with the intent of spreading knowledge and enhance the integration of the evidence, information, intervention or combinations of these into routine practice. Information dissemination has been characterized as a necessary and sufficient antecedent of adoption and implementation of organisational policies (Dilman, 1978).
Importance of Information Dissemination in Service Delivery
Before assessing the various approaches used to disseminate information, it is worth revisiting the reasons for disseminating information. There are usually good reasons why organisations decide to disseminate information. These reasons are not necessarily independent of one another but can nonetheless be categorized to emphasis the motivation of an organization when initiating dissemination. The reasons are usually to increase the value of one or more of the following attributes of the enterprise shareholders. The following among others are the reasons for information dissemination in organisations:
To Create Awareness: Information is often disseminated in order to educate, explain or promote a concept, process or principle. For example, technical specifications explaining system capabilities, instruction about alternatives to avoid congested transport routes and guidelines for the completion of work in order to ensure consistent appearance of project deliverables are all ways in which information is disseminated to generally encourage recipients to comply with a procedure in the belief of organizational or enterprise improvements.
To Enhance the Response of Customers: Sometimes information is disseminated solely in the hope it will cause some feedback that might require further information to be generated or be used to validate something. Examples include advertising, questionnaires, market surveys frequently asked question list and testimonials.
To allow Collaboration: Information is often disseminated in order for a group of individuals to share knowledge and routes of communication. Examples include workflow systems to support the flow of information between system entities in order to achieve a common purpose, mailing lists where like minded individuals can listen to and discuss common issues, libraries where people can access information, and control system where probes might detect and transmit warnings about certain event(Fink, 1983).
Background of Audit Service Sierra Leone (ASSL)
Audit Services Sierra Leone is the supreme audit institution of Sierra Leone section 119 of the 1991 constitution of Sierra Leone provides for the establishment of the offices and functions of the Auditor General. It started with establishment of the Audit Act of 1962. It was later called the Auditor General’s Department then the office was moved from the Audit General’s Department to Audit service Sierra Leone due to the Audit service Act 1998 which was implemented in 2004. The Act also created an Audit Service Board (ASB) an Advisory Board which has the power to appoint persons, other than the Auditor General to hold or act in offices as member of the Audit service and to exercise disciplinary control over such persons.
The Audit Service Sierra Leone is headed by the Auditor General who is assisted by four deputies. Its headquarters is at Lotto Building in Freetown with other offices in Freetown, Bo, Makeni and Kenema. Also, the Auditor Generals Mandate is specified in section 119 sub sections “2” of the 1991 constitution. It provides for the Auditor General to audit all government ministries, department, agencies, educational institutions and any other statutory body set up partly or wholly out of public funds. This mandate now includes the 39 aligned ministries and departments’ 19 council’s one hundred and forty-nine chiefdom authorities, 64 statutory bodies and donor funded projects.
Methods of Information Dissemination at the Audit Service Sierra Leone
This organisation uses both manual and electronic for Information dissemination:
Manual means of Information Delivery Dissemination.
The manual means of information dissemination in the Audit Service Sierra Leone are as follow:
• Printed copy of the Auditor General report and other document.
• Disseminate of copy of the Auditor General report and other report to various people.
• Disseminating of the Audit Services newsletter internally and externally to various takes holder.
• Organising meetings with civil society group.
• Awareness raising programs in various schools, groups and universities.
Electronic means of Information Delivery Dissemination.
The electronic means of information dissemination in the Audit Service Sierra Leone are as follow:
• Publishing the Auditor General (AG) report on the Audit Services web-site.
• Airing of the Audit Service juggle of various radio service.
• Disseminating of information through social media eg. Facebook, Whatsapp and Tango etc.
• Organising radio discussions or programs on various radio stations. During the radio programmes, listeners were given the opportunity to respond to issues discussed by making phone calls and sending text messages to numbers that were announced to them. The panelists responded adequately to the questions and comments during the radio programmes.
• Radio jingle-As part of the awareness raising programmes, the communication division produced a radio jingle in English and it was later translate in four local languages (Mende, Temne, Krio and Limba). The jingles are aired on various radio stations in the country.
Users of Information at the Audit Service Sierra Leone
A user of information is a person or an organization using the information created by another institution or organisation. In using the information the users are most often identifiable in advance. They use information on a daily basis because of certain work, assignment or work tasks. The following are the Information service of Audit Service Sierra Leone:
Employees of an organization and staff of the HRM department to be specific can access records about their operational and organisation maintenance to make correct decision and solve administrative problems. Directors within the HRM will also obtain information from the record department for taking decisions pertaining promotion, recruitment, transfer and payment of retirement benefits.
Researcher / External user
Audit services are research oriented as a matter of fact, researchers use their information to gain knowledge of the department or the civil service researching on the activities and initiatives of the government. The outcome of these research activities is normally for academic purposes which will help the researcher to gain an in depth knowledge about the ways staff or civil servants, are recruited, promoted, and terminated.
The other important users of the information generated at the Audit service office are journalist who may want to investigate claims pertaining poor recruitment and appointment of personnel in the various departments.
Types of Information Acquired at the Audit Service Sierra Leone
Operation Audit Information
A Future- oriented, systematic and independent evaluation of organization activities. Financial data may be used, but the primary sources of evidence are the operational policies and achievements related to organizational objectives. Internal controls and efficiencies may be evaluated during this types of information review.
Financial Information Audit
A historically oriented, independent evaluation performed for the purpose of attesting to the fairness, accuracy, and reliability of financial data. External auditors need this type of information.
Department Information Review
A current period analysis of administration functions to evaluate the adequacy of controls, safeguarding of assets, efficient use of resources, compliance with related laws, regulations and universal policy and integrity of financial information.
Investigative Information Audit
This types of information takes place as a result of a report of unusual or suspicious activity on the part of an individual or a department. It is usually focused on specific aspects of the work of a department or individual. All members of the community are invited to report suspicions of improper activity to the Director of Internal Auditing Services on a confidential basis.
Follow up Information Audit
These are information conducted approximately six months after an internal or external audit report has been issued. They are designed to evaluate corrective action that has been taken on the audit issues reported in the original report when these follow up audits information are done an external auditors reports, the results of the follow up may be reported to those external auditors.
Integrated Information Audit
This is a combination of an operational audit, department review, and its audit application controls review. This type of review allows for a functional operation within the institution (Silver, 2010).
Challenges faced in Information Dissemination at the Audit Service Sierra Leone
Some problems that Audit service encounters with audit information are highlighted as follows:
One problem that is affecting the institution’s information delivery is finance, and for any organization to survive or sustain thorough development these should be some amount of finance. The organisation faces financial serious challenges in their information service delivery.
Poor Planning of Information Service
The information service is not well effective in the audit service because the people responsible for that are not professionally trained. Only few of them have the capability to do the work in the audit department because of the fact that the information is not received at the right time in line with the needs of the users. The committee does not meet regularly to discuss issues on that.
Lack of Adequate Staff
The challenge of inadequate and untrained staffing situation poses a serious problem for the smooth running of the organisation. The issue of inappropriate staffing can hamper the smooth handling and delivery of information.
In conclusion, information delivery of audit information plays a vital crucial role in the effective management of staff, in any organization. Information is at the heart of any organization or institution that performs the activities related to learning, teaching, research and generation of new knowledge. The goal of information delivery at audit service is to attract and retain a workforce that will enable the institution or organization to achieve its purpose and objectives. However, this work has considered some of the more common pitfalls that hamper effective in Information dissemination which auditors should avoid during the source of their work.
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