1. INTRODUCTION

Internal Audit Unit draws its mandate from Public Finance and Management Act of 2018, section 17 (1) and exists to provide independent, objective and assurance and consulting services designed to add value and improve the Ministry’s operations. It helps the Ministry to accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, internal control and governance processes.

2. FUNCTIONS

Internal Audit Unit has three (3) interlinked roles, namely:

1. To ascertain that the risk management policies and internal control systems are in place and continually being improved and optimised in response to an ever-changing environment.
2. To provide reasonable assurance to the Controlling Officer that internal controls exist and are being complied with as required by law and other regulations, and
3. To ascertain, evaluate and improve on the governance processes put in place by management in order to ensure effectiveness and efficient.

These roles are fulfilled by:

• Reviewing and appraising the appropriateness, adequacy and application of authorisation, financial and other operating controls;
• Promoting effective controls at reasonable cost; and
• Ascertaining the extent of compliance with established policies, plans, procedures and programs.