Internal Auditors will seek to provide effective internal audit services and:

• Conform to the Professional Practices Framework of the Institute of Internal Auditors;
• Meet the function’s obligations contained in the Public Finance Management Act, 2012 and Public Finance Management Regulations;
• Have a clear methodology for its work which supports the PFMA/R;
• Collect performance measurement data for use in improving the function’s efficiency, measuring its impact on the organization and benchmarking itself against other internal audit services;
• Have a quality assurance and improvement programme in place that covers all aspects of the internal audit activity; and
• Undergo an external quality review of the service at least every five years, the scope of which must be agreed by and results communicated to the Accounting Officer/AIE Holder and the Audit Committee

As a high performing internal audit service, internal audit will:

• Understand and keep abreast of the increasing complexity of the relevant area of public service delivery;
• Seek to be respected, taken seriously and to have strong relationships with key stakeholders within the Government, built on credibility, strong communication skills and relevant experience;
• Provide advice and recommendations at all stages of the business cycle, driving and influencing decision making, not just providing retrospective assurance;
• Ensure its independence and will have procedures in place to manage any potential conflicts of interest;
• Provide relevant, effective, evidence-based and pragmatic advice and recommendations and robust conclusions, drawing on experience of best practice to help improve public service delivery; and
• Ensure that recommendations, which address their findings, are implemented in line with agreed timescales.

Internal Auditors will:

• Avoid duplication of effort with other assurance providers; and
• Ensure the best value is received from the resources available.