How traders can avoid losing cash to counties

Deputy Auditor General Alex Rugera when he appeared before National Parliamentary CDF Committee to answer Auditor queries on CDF usage. [File, Standard]

“If it is not in writing it does not exist.” This is audit speak that is premised on the belief that if an auditor does not see documented evidence of something, then the assumption is that it did not take place. Documentary evidence is used when auditors are reviewing accounts. They use this to raise audit queries as well as classify expenditure as disallowed.