Controller of Internal Audit

The function and mandate of the Office of the Controller of Internal Audit is derived from Sections 15, 16, 17 and 18 of the Public Finance Management Act No. 1 of 2018 which provides for the maintenance of a system of internal audit.

Internal Audit is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

To be a professional competent office that provides assurance and consultancy services designed to add value in risk management, internal control, and good governance in the public service.

To provide assurance to management that resources are economically, efficiently and effectively utilised in a transparent manner.

The objectives of the Office of the Controller of Internal Audit entail the following:

• To evaluate financial and operational systems/processes for effectiveness and adequacy of internal controls and provide advice and guidance on control aspects of new policies, systems, processes, and procedures;
• To verify the existence of government assets and recommend improvements to management to ensure that proper safeguards are maintained to protect them from loss and possible fraud;
• To determine the accuracy of financial transactions;
• To determine the level of compliance with government policies, laws, contracts and procedures;
• To evaluate the accuracy, effectiveness, and efficiency of the MPA’s electronic information and processing systems;
• To determine the effectiveness and efficiency of MPAs in accomplishing their objectives and identify opportunities for cost savings;
• To provide an advisory service to Controlling Officers and other stakeholders;
• To provide administrative support on the operations of the Audit Committees in the MPAs; and
• To undertake any other task or assignment to further the achievement of the above objectives.

• Professionalism
• Integrity
• Independence
• Confidentiality
• Continuous professional development.
• Competency