Gudoi Richard
 Richard Bernard Gudoi Gid’Agui
(President - PAI)

Audit Wars and Challenges  

As we benefit from the digital world, auditors are faced with not only the challenges of upholding the professional audit practice but preserving the ethics and professionalism which a Professional Public Auditor (PPA) espouses.  To become a PPA, one must have completed a three level international post graduate vigorous audit examinations administered by the Institute board of audit examinations. While there are many standards for the same purpose, the PAI will examine candidates on IFRS standards which are applied in all aspects of a PPA practitioner. That is a PPA is an all-round general professional audit practitioner applying IFRS standards.

 While there are many wars upright of climatic change, health and safety, and environmental degradation, there are others that are economic which point to financial impropriety in all sectors of earthly economics and deprivation of the atmosphere in their pure such as the moon, mars and other planets are being invaded by human activities to pollute.

Even though the earthly leadership is struggling to maintain peace and order and feed all, the cardinal principle behind the earthly wars is the scramble for trade superiority among superpowers which prompt wars implying manufacturing and selling of deadly weapons to destroy not only man but nature (as it is with the Cheshire and Fukushima and Nagasaki in Japan and Chernobyl are live examples). Otherwise, without going into detail on the above, the notoriety is premised on simply Auditors NOT ideally going professional in whatever they do to avoid litigations.

In essence, human behavior practices different norms that have led to the development and application of standards to check on the status quo not to go ultra vires to best deliver on assignments.

Indeed, the standards of Accounting and Auditing professions are allied in terms of book-keeping, external and internal auditing, fraud and investigative or forensic auditing including insurance, environmental and clinical standards all are among the few applied standards needed in relationship to the required norms such as the ISO standards as well as corporate governance dynamics of organizational existence.

What is Professional Auditors Institute and who is a Professional Public Auditor?

A Professional Auditors Institute is accompany limited by guarantee-80020001487926, is a public benefit organisation. It is founded as an autonomous non-profit, membership association dedicated to advancing the state of the art in the effective and appropriate application of the practice and science of expert audit management internationally. As well as defined in its bylaws, the institute drives coordinated audit examinations management system and certification. Upon passing the required three professional audit examinations program and a candidate is required to sit and pass the (optional) fourth level which is a practice board examination is for one to be accepted to practice as an external auditor of all grades in any regulated environment


To maximize your company’s business worth what should you expect of an auditor?

As we follow auditing practices, audit resources have depleted and there is greater demand for an advanced modern digitally endowed auditor and the one who cuts across the board and is ethically proven is a certified audit practitioner. The petition is increasingly constant. So long as the business, governments and divine periodical people of this world exist, they would need to access more energized fraud prone auditors to advance and improve the living standards of business and lives in all spheres. With the future of auditing looming, PAI’s utmost importance points to individuals, organisations, ethics, principles and economics for alternative audit training to rely upon.

 Why is modern audit management and practice important?

Here is what you need to now. 

Auditing is everyone’s need to know and apply in life practices. It is “a control that controls other controls”. Therefore, it is premised on PAI philosophy.  PAI is a globally found in every spectrum of life and every business. PAI believes that auditing is the pillar which anchors on a mastery of professions. Hence the architect of auditors are the following five pillars: (1) Ethics & principles (2) skills & practices (3) standards and applications (4) communication and acceptance (5) research and development.

 Moreover, one may ask “does PAI matter? and is PPA certification relevant? There will be a host of questions whose responses are ‘YES & NO’ it duly expresses that the value of a professional auditor is declining due to the impasse of fear to study the profession and get certified.  A PPA delivers on this gap and strengthens the auditors that we need in every sector, from family/private to corporate business and governments including virtual auditing and auditing on the Mars and the Moon.

How is it and what is it when auditors fail to deliver on their professional practice and attract litigation?                             

It is a shaming that we only stage blames on audit firms, yet we need to go slow on this. Like an individual auditor is the one who applies skills and delivers on those skills without being mindful of audit risks and professional reputation.  This radiates into a non-full proof accolade of queried reports and unprofessional audit assertions.  The accounting officer conspire with some unethical auditors to perform on their basic assignments and duties. Sometimes they all fail to produce prudent work. The assuming gaps in the profession are answered largely by the PPA certification whose program caters for all types of audit skills found in one basket as a one shop Centre. 

Therefore, the employer and practitioner have a wide choice to recruit from various accountancy bodies but we argue them to focus on a Professional Public Auditor-PPA certification who comes with the expertise currently needed globally.

All said and more to come as we unfold our mandate ready to serve the professions, corporations and governments, we endeavor to aptly need to apply our professional ethics that regulates any member of PAI and practicing PPA at all times.

Welcome to witness yet another all-inclusive audit profession of your desire and pride. It is a post graduate four level program leading to a professional certification. The world needs the PPA certification.

What we expect of a PPA

High quality demand driven post graduate expert audit training programme is available to provide the services to benefit all stakeholders. This is the landscape of audit skilling at the institute which you should try to enroll and become a distinguished member at PAI.

Our professional team is all the time available to answer your questions and ready to serve you.


 Richard Bernard Gudoi Gid’Agui, PPA, CIA, CFE, CFSA, CGFM
at Professional Auditors Institute-PAI.
Tel: +256783165544.




Date of Publishing