Guidelines for auditing the accounts of a cereal bank - Ethiopia

Publication proposée par Nadjib Baba


The ESOP approach (Service firm and Organizations of producers) aims to facilitate the access to the market of the small agricultural producers in order to increase and make safe their incomes. Therefore it proposes to accompany the creation of service firms capable to enter into a contract with producers organized in Farmers Marketing Organisation (FMO), in relation with the market demand.

The ESOP offers to the FMO a set of services intended to reinforce their technical capabilities, organisational and commercial enabling them to become gradually true actors of the agricultural fields. In Ethiopia, the program makes the promotion of cereal banks directed on the one hand towards the food securisation of the producers and on the other hand towards the securisation of their incomes by better conditions of marketing.

A Cereal Bank Promotion Platform (CCBP) is in addition charged to support the cereal banks on the technical level as well as a network of NGO promoting cereal banks.


The document is a guide to carry out the audit of the accounts of a cereal bank.

This document will be useful to auditors and also to a manager of ESOP to include/ understand the interest to carry out the audit of the accounts of its structure and to support it in its implementation.


The guide initially states the reasons which force to carry out an audit of the cereal banks.

It states then that the audit must be led by an external expert at the banks in order to guarantee its transparency. The characteristics of a good listener are described.

The control of an audit of the cereal banks is detailed in three stages :
- Audit procedures
- Standards set for auditors
- Audit report

An example of report of audit illustrates at the end of the guide the result of an audit.