According to Regulation 164 (1) of the Public Finance Management (National Government) Regulations, 2015, The Internal Auditor-General in leading the internal audit function within the National Treasury is responsible for policy formulation and strategic direction of internal audit function within the national government entities.

Paragraph (e) stipulates that one of the functions of Internal Auditor-General Department is to provide capacity building for both levels of governments including developing curriculum, training materials and undertake training.

The IAGD has developed guidelines such as the Internal Audit customer handbook, the Internal Audit guidelines for the National and County Government entities and the Audit committee guidelines which are used by public entities.

IAGD has continued to build capacity for auditors both in the National and County governments by facilitating different types of training for various auditors at different levels. Some of the trainings that have recently been conducted by the Internal Auditor General Department include sensitization of Institutional Risk Management Policy Framework, audit committee training, Teammate and IDEA trainings just to mention a few.