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Overview - Internal Audit Directorate

MANDATE OF THE DIRECTORATE

The mandate of the Internal Audit Directorate of the Ministry of Finance is derived from:

  • Section 83 of the Public Financial Management Act, 2016 (Act 921),
  • Regulations 219 to 222 of the Public Financial Management Regulations, 2019 (L.I. 2378),
  • The Global Internal Audit Standards,
  • The Ministry of Finance Internal Audit Charter (2024), and
  • Section 16 of the Internal Audit Agency Act, 2003 (Act 658).

The Internal Audit Directorate provides assurance, advisory, foresight, and insight services through:

  • Appraising and reporting on the soundness and application of internal controls within the Ministry;
  • Evaluating the effectiveness of risk management and governance processes, and contributing to their improvement;
  • Assessing the efficiency, effectiveness, and economy of the Ministry’s programmes, projects, and operations; and
  • Evaluating compliance with applicable laws, policies, standards, systems, and procedures.