The Internal Control Cadre provides internal audit services to public bodies . For this purpose, Internal audits teams are posted in different Ministries and departments to provide management with information, appraisals, recommendations, and advice regarding the activities examined and other significant issues.
Each team executes a duly approved internal audit audit plan and performs the following tasks in accordance with its objectives:
> Verify the existence of assets and recommend proper safeguards for their protection;
> Evaluate the adequacy of the system of internal controls;
> Recommend improvements in controls;
> Assess compliance with laws, contractual obligations, policies and procedures and sound operational practices;
> Review operations/programs to ascertain whether results are consistent with established objectives and whether the operations/programs are being carried out as planned and provide advice to the Accounting Officers accordingly; and
> Carry out special assignments as instructed by the Accounting Officer /Director Internal Control.
The roles and responsibilities are clearly spelt in the Internal Standard Operations Manual
The roles and responsibilities of the Accounting Offices towards Internal Audit Units are also highlighted in the SOPM and in the Internal Audit Charter.
The Audit Charter sets out the framework within which the Internal Control Cadre, will provide internal audit services to Accounting Officers.
