The Internal Auditor General Department is one of the departments within the Treasury. It supports Accounting Officers and AIE Holders in the Ministries, Departments, and Districts in the effective discharge of their responsibilities by measuring, evaluating and reporting on the effectiveness of the internal control systems, implemented by the Accounting Officers and AIE Holders to ensure, The appropriate assessment of risk and adoption of strategies to manage risks to within acceptable levels; Compliance with applicable policies, procedures, laws and regulations; The reliability of internal and external reporting and accountability processes; and, Compliance with the relevant codes of conduct and ethical guidelines.
The Department has been in a quest to modernize internal audit methodologies,by undertaking reforms within the context of Public Financial Management Reform (PFMR) programme. These reform initiatives aim at adapting more value adding audit techniques and include; Shift from pre-auditing/transactions audit to systems audit to adoption of Risk Based Audit Approach(RBAA) and spearheading Development of Institutional Risk Management Policy Framework (IRMPF) in the public sector, Adoption of internal audit standards and best practices as promulgated by the Institute of Internal Auditors (IIA), Enhancement of governance through establishment of ministerial Audit Committees in the public sector, Introduction of Information Systems Audits, roll out of Audit Management System (Teammate) and other CAATs. Adoption of Value for Money Audits/Performance Audits