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Overview - Internal Audit Directorate


The Internal Audit Unit is an advisory body in the Ministry of Finance that is mandated to provide an in-house independent, objective assurance and consulting activity designed to add value and improve the Ministry’s operations.  

The Internal Audit Unit assists Ministry to accomplish its objectives by formulating a systematic disciplined approach to evaluate and improve the effectiveness of risk management, internal control, and corporate governance processes. 



The empowering legislation that provides the mandated authorities under which the Internal Audit Unit operates includes:

  • The Public Financial Management Act, 2016 Act 921
  • The Internal Audit Agency Act, 2003 Act 658 (IAA)
  • Internal Standards for the professional practice of internal auditing 
  • International Financial Reporting Standard (IFRS)
  • International Public Sector Accounting Standards (IPSAS)
  • Internal Audit Charter,2018.