Following the Amendments of the PFA CAP 348 the Government under Ministry of Finance established the Internal Auditor General’s Division (IAGD). Before this amendment all functions of the IAGD were under the Accountant General’s Division. Establishment of IAGD aims to increase independence to Internal Auditors when performing their duties. It also provides more scope to internal audit functions by focusing on introducing new areas like Risk Management Systems; Control and Governance processes; Quality Assurance; Technical Audit and Budget and Payroll Audits. All these changes aim at improving financial management and accountability for the purpose of attaining value for money on the public expenditure.

The role and functions of the Internal Auditor General are as follows:

(a)Developing Internal Audit Policies, rules, standards, manual, circulars and guidelines;
(b)Reviewing and appraising compliance to laid down laws, regulations, standards, systems and procedures in Ministries, Departments, Government Institutions, Local Government Authorities, Executive Agencies and Donor Funded Project;
(c)Scrutinize and compile audit reports from Ministries, Department, Government Institutions, Regions, Local Government Authorities, Executive Agencies and Donor funded projects and shall prepare a summary of major audit observations and recommendations and submit the same to the Paymaster General for further action;
(d)Undertake continuous Audit Risk Management;
(e)Develop and supervise the implementation of Internal Audit Strategy;
(f)Develop, implement and review annual audit Programme;
(g)Liaise with the Controller and Auditor General, Accountant General, Accounting Officers and Professional Standards Settings Authorities on audit matters;
(h)Manage and control the quality of operations of the audit cadre and enhance Capacity of Audit Committees;
(i)Evaluate the effectiveness of Audit Committees in Ministries, Departments, Government Institutions, Regions, Local Government Authorities and executive agencies;
(j)Facilitate the development of internal audit cadre;
(k)Review and appraise budget planning and implementation with a view to promoting compliance with national goals and objectives; technical reports on development initiatives; works, goods offered and services supplied to the Government from development and recurrent budgets and determine their value for money;
(l)Prepare audit reports and advise the Government on intervention measures towards ensuring values for money on public expenditure;
(m)Make follow up on the agreed audit recommendations and required corrective actions;
(n)Undertake special and investigative audits;
(o)Review, monitor, evaluate and recommend on systems of Government revenue collections for proper accountability; and
(p)Participate in the hearings and render advice to the relevant Parliamentary Oversight Committees.

The Internal Auditor General was appointed in April 2011 and the Internal Auditor General’s Division was fully in operation from July, 2011 having five sections namely


  • Quality Assurance Section
  • Budget and Payroll Audit Section
  • Technical Audit Section
  • Local Government Authority Audit Section
  • Risk Management Systems and Control Section.

Based on the Internal Audit Baseline Survey report (2009) concluded that the current capacity level (as defined in the “Internal Audit Capacity Model IA – CM for the Public Sector published by IIARF) of the MDA’s internal audit is between Level 1 - No sustainable, repeatable capabilities – dependent upon individual efforts and level 2 - sustainable and repeatable internal audit practices and procedures. The Internal Auditor Generals Division plan is to move from level 2 to level 3 – internal audit management and professional practices uniformly applied.