In terms of Section 38(1)f of the National Audit Act No. 19 of 2018, the Internal Audit Division operates under the Accounting Officer.The division also supports the departmental functions by identifying the negligences, errors and deficiencies by finding whether the work of each department is per the Establishment Code, Financial Regulations and Circulars.
Functions of the Internal Audit Division
- Special investigations
- Audit and management committee meeting of the department and pre and post-activities.
- Audit and management committee meeting of the ministry and pre and post-activities
- Prepare risk-based plan and internal audit plan
- Act as per the internal audit plan
- Prepare a follow-up report