ABUJA — Auditor-General of the Federation Shaakaa Kanyitor Chira says ministries, departments and agencies must now prepare stand-alone financial statements for audit before they are consolidated. He said federal auditing is shifting from compliance checks to performance-based, risk-based and technology-driven methods, and that auditors are being trained in public sector accounting standards and computer forensics. He said the value of an audit lies in the corrective action it produces.