Functions and scope of the work of Internal Audit Units (FR 133)

(a) The functions of the Internal Audit in relation to financial operations of a department comprise the following:-

      • Ascertaining whether the system of internal check and control obtaining in the department for the prevention of errors and frauds is effective in design as well as in actual operation .
      • Ascertaining the reliability of the accounting and other records and seeking that the accounting methods employed provide the information necessary for the preparation of correct financial statement.
      • Appraising the quality of performance of staff in carrying out the responsibility assigned to them.
      • Ascertaining the extent to which the department’s assets are safeguarded from losses of all kinds.
      • Ascertaining whether the Establishments Code, Financial Regulations of Government and other supplementary instructions issued from time to time by the Ministry in charge of the subject of Public Administration and by the Treasury are being followed.
      • Ascertaining the effectiveness of the system of internal control adopted in preventing, as well as detecting waste, idle capacity and extravagance.
      • Examining the accounting procedure of the department and its operations which have any financial implications, and verifying the safety, economical and proper use of property and assets of the department.
      • Carrying out special investigations when necessary.

(b) The functions of the Internal Audit in assisting the Accounting Officer and the Progress/Monitoring Committee in ascertaining progress of works, schemes and projects, comprise the following:

      • Inspecting and reporting on the operational functions of the department, from a managerial, as opposed to a technical or accounting point of view.
      • Appraisal of the progress of works, schemes and projects ad the extent to which programmes and schedules are on target.
      • On – the - spot investigation into problem areas which delay execution.
      • Appraisal and review of the controls adopted in the supervision of such operations.