In line with Financial Regulations 20, the Internal Audit Unit of the Ministry was established to provide a complete and continuous audit of the Accounts records of revenue and expenditure, plants, allocated and unallocated stores where applicable. The Unit is directly responsible to the Accounting Officer for comprehensive audit of all operations and activities of the Ministry. In this regard, it carries out not only Financial Audit but also Compliance Audit, Performance Audit and Management Audit of other areas of the Ministry with a view to monitoring their economic efficiency and effectiveness.
The functions of the Internal Audit Unit include amongst others:
- To secure the installation and maintenance of soundly based system of control within the Ministry;
- To review and where necessary make recommendations for the improvement of systems, controls and procedures in order to ensure that they are both efficient and effective;
- To assist in protecting the assets and interests of the Ministry eg; by carrying out continuous examination of activities in order to prevent or promptly detect fraud, misappropriation, irregular expenditures or losses of cash by ensuring that the rules, regulations and extant circulars/instructions are observed;
- To monitor the use of resources in the pursuit of the objectives established by law and other authorizing bodies; and
- To render monthly, quarterly, half-yearly, and special reports to appropriate authorities.