Strengthening governance through independent audit
DIA's mandate, established under the Public Finance Act, is to provide independent and objective assurance over the use of public resources across Government.
The role of the DIA is to determine whether the respective Government Ministries, Agencies or Departments' Governance, risk management, control processes, as designed and operated by management of the audit entities, are adequate and functioning effectively in a manner that supports the achievement of defined goals and objectives.
The DIA shall perform examinations and evaluations to confirm that:
a) Risk exposures are appropriately identified and managed, including emerging risks;
b) Government policies, programs and plans are effectively implemented, and their objectives achieved;
c) Significant financial, managerial and operating information is accurate, reliable and timely, and the mechanisms used to produce, process, and report such information are robust;
d) The mechanisms in place to ensure compliance with Government policies, plans, laws, regulations, and procedures are robust and effectively implemented;
e) Employees' actions are in line with policies, procedures and the applicable laws and regulations of the GOTG, including its ethics and values system;
f) Resources are acquired economically, used efficiently and effectively to achieve the intended objectives; assets are verified;
g) Quality assurance and continuous improvement are fostered in the MDAs' control processes through, among others, implementation of recommendations for improvement.
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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.
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.