Internal Audit BEA

The core Mandate of the Department is to provide assurance on the effectiveness of internal control and risk management systems in the Division.  It ensures that relevant laws and regulations are adhered to, as well as ensure that transparency and accountability in the utilization of public resources is enhanced.

1. Policy To manage effectively, the implementation of Internal Audit policies and guidelines.
2. Audit Assignments To manage timely, the conduct of special and planned audit assignments on National Budgeting process, Investments, Debt, Projects and governance systems.
3. Information Systems Audit  To manage effectively, the conduct of audits on Information Systems risks in the adoption and use of existing and emerging technologies.
4. Compliance Audits To manage effectively, the conduct of compliance audits to foster adherence to legislation, policies, guidelines and regulations.
5. Public Accounts Committee To manage timely, monitoring of the implementation of Public Accounts Committee recommendations.
6. Database To manage effectively, the maintenance of a database of internal audit reports to facilitate tracking of audit recommendations for informed decision-making.
7. Audit Reports To manage timely the preparation of monthly, quarterly and annual audit reports.
8. Audit Risk  To manages effectively, development and implementation of audit risk interventions/initiatives.
9. Advisory and Technical Services. To manage timely, provision of advisory and technical services to government and other stakeholders.

1. The Public Finance Management Act No 1 Of 2018
2. The Public Finance Management (General) Regulation, 2020
3. Loan and Guarantees (Authorizations) Act
4. The National Planning and Budgeting Bill NAB23 OF 2019
5. Public Procurement Act No. 8 of 2020
6. Medium Term Expenditure Framework