Responsibility
Auditors uphold integrity, due care and professional standards — while audited entities remain responsible for their own controls and risk management.
The Director General and Internal Audit staff shall have the responsibility to:
a) Develop flexible annual audit work plans using appropriate risk-based methodology, considering any risks or control concerns identified by management of audit entities, as detailed in the Internal Audit Manual and GOTG risk matrix. The flexible annual work plan shall be reviewed and adjusted as necessary in response to changes in the clients' operations, risks, programs, systems, and controls.
b) Implement the approved annual audit work plan including any special tasks, or any internal management advisory service requested by management of audit entities and the Audit Committee. Significant changes to the approved plan and their impact on the quality of assurance provided shall be communicated to management of DIA and the Audit Committee including any significant matters regarding staffing, training, or other resources.
c) Perform assurance and any advisory audit services in accordance with the relevant rules, regulations, and laws of the GOTG, Internal Audit Professional Standards, Ethics & Professionalism, and the Internal Audit Manual. This shall include coordination with other assurance providers, such as the NAO.
d) Issue quarterly reports to the Audit Committee and management of Audit Entities, on the results of audit activities.
e) Establish and maintain mechanisms to follow up on the resolution of audit findings and implementation of corrective actions, and report periodically to management of Audit Entities and the Audit Committee on the status of implementation of agreed actions.
f) Maintain a professional audit staff with sufficient knowledge, skills, experience, and professional certifications to meet the requirements of this Charter.
g) Establish and ensure adherence to policies and procedures designed to guide the activities of the DIA including the GOTG's relevant policies and procedures.
h) Establish a quality assurance and improvement programme that covers all aspects of the DIA's activities, continuously monitor its effectiveness and assure conformity with the applicable Standards and Guiding Principles.
i) Ensure the principles of integrity, objectivity, confidentiality, and competency are applied and upheld.
j) Ensure that trends and emerging issues that could impact the GOTG are considered and communicated to management and the Audit Committee as appropriate.
k) Ensure emerging trends and successful practices in internal audit are considered for continuous improvement of the DIA.
l) Provide advisory services, within the DIA capacities and areas of expertise, to assist management of audit entities in meeting its objectives.
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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.
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.