The mandate of the Internal Audit Unit (IAU) is defined by the Internal Audit Charter and the legal framework of the Public Financial Management Act, 2016 (Act 921), the Internal Audit Agency Act 2003 (Act 658), and the Local Government system.

★ Head Of Internal Audit

Duties

The purpose of the Internal Auditing function is to carry out audits and professional evaluations of the Assembly's activities, ensuring the system of internal controls applicable to financial, programme, and project areas provides reasonable assurance to management. The Unit adheres to the International Auditing Standards and Professional Practices Framework, including examination, evaluation, and monitoring of internal control adequacy and effectiveness.

Objectives of the Internal Audit

1. 1
   Submit, at least annually, a risk-based internal audit plan to Management and the Audit Committee for review and approval.
2. 2
   Communicate to Management and the Audit Committee the impact of resource limitations on the internal audit plan.
3. 3
   Ensure the principles of integrity, objectivity, confidentiality, and competency are applied and upheld.
4. 4
   Ensure each engagement of the internal audit plan is executed — including establishing objectives and scope, assigning adequately supervised resources, documenting work programs and testing results, and communicating engagement results with conclusions and recommendations.
5. 5
   Follow up on engagement findings and corrective actions, and periodically report to Management and the Audit Committee on any corrective actions not effectively implemented.

Activity of the Internal Auditor

Internal audit activity includes evaluating whether:

1. 1
   Risks relating to the achievement of the Assembly's strategic objectives are appropriately identified and managed.
2. 2
   The actions of staff comply with policies, procedures, and applicable laws, regulations, and governance standards.
3. 3
   The results of operations or programs are consistent with established goals and objectives.
4. 4
   Risks relating to the achievement of the Assembly's strategic objectives are appropriately identified and managed.
5. 5
   Established processes and systems enable compliance with policies, procedures, laws, and regulations that could significantly impact the organisation.
6. 6
   Information and the means used to identify, measure, analyse, classify, and report such information are reliable and have integrity.