Manzini — The Office of the Auditor-General (OAG) has unveiled its Strategic Plan 2026–2030, calling on auditors to lean into artificial intelligence and other digital tools as public expectations and government accounting systems evolve.
The plan was launched before more than 80 OAG officers from audit and corporate services at SibaneSami Hotel today, with Auditor-General Timothy Matsebula setting the tone for a shift from routine compliance checks to value-for-money scrutiny across the public sector.
Matsebula told staff the environment in which they operate is changing fast, driven by technology that is reshaping how government keeps its books and how audits are conducted. 
“With AI changing the landscape of work and providing easier ways of doing things, public expectations are changing and institutions’ accountability is getting more complex,” Matsebula said.
“Changes present challenges and opportunities to become innovate, impactful and relevant. We need to challenge ourselves to think of the future we want to see tomorrow and beautify your tomorrow.”
He said every officer must see themselves as a problem-solver tasked with improving service delivery, value for money and accountability in the use of public funds.
“As you do your work, you derive answers to ‘was value received by the citizens in the use of public funds?’,” Matsebula said.
“With each budget appropriation what value does the budget bring to the citizens.”
The five-year strategy was developed with financial and technical backing from the INTOSAI Development Initiative (IDI) and the African Organisation of English-Speaking Supreme Audit Institutions (AFROSAI-E).
OAG staff are the first stakeholders to receive the completed document, which will later be shared with Parliament, auditees, accountability bodies and professional partners.
The plan sets out a roadmap to strengthen public sector accountability, transparency and good governance in Eswatini through four key outcomes: strengthening the independence and legal framework of the Supreme Audit Institution; positioning the OAG as a model public institution; enhancing accountability and transparency through high-quality audits; and demonstrating ongoing relevance to stakeholders.
These outcomes align with international standards and best practices, including INTOSAI principles, and are underpinned by OAG’s core values of integrity, innovation and collaboration, independence and objectivity, and professionalism.
During the launch, staff discussed how the strategy will be implemented across five strategic priorities: strengthening legal and institutional independence; enhancing audit impact and implementation of audit recommendations; institutionalising quality management and professional excellence; advancing digital transformation; and building a high-performing and ethical institution.
