The major role of this Directorate is to formulate, implement policies, and carry out inspection and audit for Public resources on behalf of the PS/ST

 

Main Functions: 

i.  To provide an independent objective assurance and advisory services on governance, risk management and control processes through disciplined approach by measuring and evaluating internal controls. 

ii.  To review and report on proper control over receipt, custody and utilization of all financial resources.  

iii.  Conformity with financial and operational procedures as defined by the Act and Accountant General for incurring obligations and authorizing payments and ensuring effective control over expenditure 

iv.  Correct classification and allocation of revenue expenditure accounts.

v.  Reliability and integrity of financial and operating data so that information provided allows for the preparation of accurate financial statements and other reports as required by legislation. 

vi. The systems in place used to satisfaction safeguard Assets and as appropriate verification of existence of such Assets.

vii.  Operations or programs to ascertain whether-results are consistent with established objectives and goals.

viii.  The adequacy of action by management in response to internal audit reports, and assisting management in the implementation of recommendations made those reports and also, where appropriate recommendations made by the Auditor General.

ix.  The adequacy of controls built into computerized systems. 

x.  To carryout performance, forensic, quality assurance and IT audits to ensure all round provision of internal audit services and value for money. 

The Directorate consists of three (3) departments

 

A.Information Technology and Performance Audit Department

The role of this department is to conduct an assessment of the use and generation of IT especially used in the preparation of financial statements and use of IT in the overall security and control environment in all Government entities

 

Main Functions: 

i.  Review and report on IT systems that generate financial statements. 

ii.  Review and report on the Integrity of information generated by the IT systems and advise management accordingly. 

iii.  Advise management an acquisition, use and maintenance of IT systems in Government entities. 

iv.  Review arid report on scalability of the existing IT systems. 

v.  Review and report on actual and potential security threats affecting the IT system. 

 

B.Forensic and Risk Advisory Department 

The main role of this department is to develop the risk management framework for government and provide advisory services and carry out 

forensic audits in Government entities. 

 

Main Functions: 

i.  Develop risk registers across all Government Ministries, Departments and Agencies. 

ii.  Develop a risk management framework

iii.  Develop expert knowledge and skills

iv.  Improve Governance structures

 

C.Internal Audit department 

The main role of this department is to appraise and report on the overall internal controls in all Ministries, Departments and Agencies and advise management on improving such controls 

 

Main Functions:

i.  Review report on systems generating financial information and data.

ii.  Conduct systems audit to ascertain whether or not internal controls are appropriate to the entity. 

iii.  Conduct value for money audits. 

iv.  Conduct risk management audits to ascertain whether or not management has set procedures for risk identification and management including frauds and money laundering. 

v.  Conduct environmental audits. 

vi. Conduct reviews on various projects implemented by the entity.