Internal Audit

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Departmental Mandate.

The mandate of internal audit is derived from the Public Finance Management Act, 2015 Section 48, the Local Governments Act Cap 243 Section 90(2), Regulation 12(e) of the Local Governments Financial and Accounting Regulations 2007, and detailed in the Local Governments Internal Audit Manual 2007 that is to say to offer an “independent, objective assurance and consulting services designed to add value and improve an organization’s operations”. They include the following,

1. Appraise the soundness and the application of the accounting, functional, and operational controls of the entity.

2. Evaluate the effectiveness and contribute to the improvement of risk management processes of the District.

3. Provide assurance on the efficiency, effectiveness, and economy in the administration of the program and the operations of the entity; through planning, execution, reporting, and monitoring audit activities quarterly.

4. Submit quarterly reports on the execution of the work plan to the Accounting officer, Audit Committee/LGPAC, and other relevant offices as per sec 49 of the PFM Act, 2015.