Scope of Work

DIA's Scope of Work

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

The entities within the scope of work of the Directorate of Internal Audit include: a) Government Ministries, Departments, Agencies and State-Owned Enterprises (SoEs) b) Local Government Authorities c) Donor Funded Projects, and Programs

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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.

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.