Authority
Authority
DIA derives its authority from the Public Finance Act and supporting regulations, granting unrestricted access to records, personnel and premises of audited entities.
Detailed content for this section will be published shortly.
Explore other sections
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.
Advisory & Coordination
Beyond assurance, DIA advises MDAs on internal control design, coordinates the internal-audit profession, and reports systemic findings to Government.
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.