The Office of the Internal Auditor General
The office of the Internal Auditor-General is an office in the National Treasury established under the Public Financial Management Act 2012 second schedule No. 15 and Regulation 163(1) of the Public Financial Management Regulations 2015.

Functions

1. To direct policy formulation and strategic direction of the internal audit function
   within the public Sector.
2. To have a sustainable transformation of the internal audit function for efficient and
   effective service delivery.
3. To align the Internal audit process to the IPPF standards and best practices.
4. To enhance Governance, Risk Management and Controls in the Public Sector.
5. To provide capacity building for both levels of governments including development of curriculum, training materials and undertake training for audit committees.

Background

Internal Auditing in Government was in operation prior to independence, but was discontinued following the Economic Commission Report of 1962. The system was re-introduced in 1984 when it became apparent that its absence had contributed to laxity in the management of public resources, compliance with the relevant laws, regulations & procedures, and a general lack of effective internal control systems.

In 1995, the Internal Audit Department was re-organised and renamed Audit Inspectorate. Internal auditors were clustered in units from where they conducted audit inspections. In 1997, the department was restructured and decentralised and placed under the ambit of the National Treasury, where it remains to date.

The Internal Auditor General Department (IAGD) of the National Treasury supports Accounting Officers and AIE Holders in the Ministries, Departments, and Agencies in the effective discharge of their responsibilities by evaluating and reporting on the effectiveness of the internal controls systems implemented by 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.