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Advisory & Coordination

Advisory Services, Coordination and Reporting

Beyond assurance, DIA advises MDAs on internal control design, coordinates the internal-audit profession, and reports systemic findings to Government.

The DIA may perform advisory services related to governance, risk management and internal control that add value to the Government and its entities. The DIA may evaluate specific operations at the request of the Audit Committee and management of Audit Entities, or the Government. Where the DIA performs advisory and related client service activities, the nature and scope of the activities shall be agreed with the client, provided the DIA does not assume management responsibility. The DIA shall coordinate activities, where possible, and consider relying upon the work of other internal and external assurance and advisory service providers as needed. The DIA shall report significant risk exposures and control issues, including fraud risks, governance issues, and other matters needed or requested by the Audit Committee, the Honourable Minister of Finance, the Permanent Secretary of the Ministry of Finance and Economic Affairs (MOFEA), or the relevant MDA Ministers and Permanent Secretaries. Opportunities for improving management control and performance identified during audits will be communicated to the appropriate level of management for prompt action.

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Our Mandate

DIA's mandate, established under the Public Finance Act, is to provide independent and objective assurance over the use of public resources across Government.

Scope of Work

Audit coverage spans all Ministries, Departments and Agencies — covering financial, operational, IT and compliance reviews aligned with national priorities.

Audit Services

Financial, compliance, performance and information-systems audits, plus special investigations and follow-up engagements across the public sector.

Authority

DIA derives its authority from the Public Finance Act and supporting regulations, granting unrestricted access to records, personnel and premises of audited entities.

Reporting Procedures

Reports flow administratively to the Permanent Secretary and functionally to the Audit Committee, ensuring both day-to-day accountability and independence.

Responsibility

Auditors uphold integrity, due care and professional standards — while audited entities remain responsible for their own controls and risk management.