Internal Audit is “a managerial control which functions by measuring and evaluating the effectiveness of internal control system in an organization. It provides complete and continuous audit of the accounts and records of revenue, expenditure, plants, allocated and unallocated stores where applicable”, this is according to the Financial Regulations (Revised to 2009), chapter 17.
The Internal Audit Department has the mandate to check compliance with laws, instructions and directives, as well as the efficiency of the use of resources of government for economy, efficiency and effectiveness. It is also responsible for checking the adequacy of financial and accounting systems.
Its functions also include Management audit and monitoring the execution of capital projects, including construction and renovation works.
The Internal Audit is guided at all times by the provisions of the Financial Regulations and extant Treasury and Establishment circulars which prescribe her responsibilities and powers.