Authority
DIA derives its authority from the Public Finance Act and supporting regulations, granting unrestricted access to records, personnel and premises of audited entities.
The Director General or his/her authorized representatives in performance of his/her duties shall have authority to:
a) Have free and unrestricted access to and ability to communicate and interact with the Audit Committee and Management of the Audit Entity including private meetings with the Audit Committee without Management present.
b) Have unrestricted access to all systems, functions, personnel, and records at all reasonable times to any GOTG premises or property.
c) Have access to all Information Technology hardware running systems on behalf of the GOTG including hardware owned by third party service providers.
d) Require and receive such explanations as are necessary concerning any matter under examination.
e) Require any employee of GOTG to produce cash, stores or any other GOTG property under his/her control.
f) Have full and unrestricted access throughout the organization.
g) Obtain the necessary assistance from all staff in units where the audit is performed, as well as other specialized services from within or outside the entity.
h) Allocate resources, set frequencies, select subjects, determine scope of work, apply techniques required to accomplish audit objectives, and issue reports.
Documents and information given to Internal Auditors in performance of their work will be handled in the same prudent and confidential manner as by those employees normally accountable for them.
The Director General and internal audit staff are not authorised to:
a) Perform any operational duties for the entity (with the exception of pre-auditing).
b) Initiate or approve accounting transactions external to the DIA.
c) Direct the activities of any government employees not employed by the DIA, except to the extent such employees have been appropriately assigned to auditing teams or to assist the internal auditors.
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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.
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.