Types of Audit Services
Financial, compliance, performance and information-systems audits, plus special investigations and follow-up engagements across the public sector.
The DIA provides an objective assessment to provide reasonable assurance on the various Governance, Risk Management, and Control processes of the audit client. Internal auditors may provide limited or reasonable assurance, depending on the nature, timing, and extent of procedures performed. DIA does this by conducting the following types of assurance engagements:
a) Financial Audit: To provide assurance on the correctness, entirety, legitimacy, and regularity of financial reports and transactions as well as the soundness of underlying internal controls and accounting records.
b) Compliance Audit: To verify adherence to laws, regulations, contracts, policies, procedures, and other requirements.
c) Operational/Performance Audit: To assess the degree of economy, effectiveness, and efficiency of the entity. The emphasis here is on both the entity's inputs and outputs.
d) Systems Audit: To evaluate the design and operation of systems including internal controls, financial controls, accounting systems, IT systems etc.
e) Technology Audit: This involves the review of computer-based systems by assessing the likes of data security, disaster recovery, and effective use of resources.
f) Value for Money Audit: To provide assurance on the use of funds or resources against the intended objectives, purpose, vision and mission of projects and entities.
g) Forensic Audits: This considers specific cases of suspected irregularities like fraud, embezzlement, or mismanagement of public funds.
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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.
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.