The Internal Audit Directorate within is responsible for the formulation of internal audit policies.  It coordinates and monitors internal audit and assist in streamlining the financial management procedures of the Ministry in accordance with the Financial Administration Regulation (FAR), LI 1234 and the Accounting, Treasury and Finance (ATF).

 

Objectives

  • To provide the framework for effective and efficient internal auditing of the health sector
  •  To safeguard the interest, assets and resources of the Ministry.
  • To ensure and determine the compliance of policies, standards, rules and procedures as well as contractual obligations 

 

Responsibilities     

  • Drafting and updating procedures to guide audit staff on the approach and methods to be used to conduct audits, assess controls, verify assets, inspect records, ascertain compliance, evaluate performance and follow-up on recommendations – all in accordance with the standards for the Professional Practice of Internal Auditing, and as applied to the Ministry of Health.
  • Developing staffing norms and criteria for academic and professional   qualifications and experience at various levels of the Unit, and documented in job descriptions.
  • Determining the adequacy of audit coverage and the optimal use of human, physical, and financial resources to achieve the desired level of reasonable assurance, and fulfill the above objectives.
  • Maintaining a system of quality assurance within the unit to ensure that staffs are adequately supervised, and that work is adequately planned, coordinated, carried out and reviewed in accordance with established procedures.
  • Bringing to the attention of higher levels of management, opinions or suggestions of staff that seem to warrant serious consideration, even if those have already been rejected by immediate supervisors.
  • Maintaining the results of audits and evaluations in the strictest Confidence, subject to any legal, or ethical requirements for disclosure to outside authorities.
  • Providing a written summary of internal auditing activities to the Minister, and the Health Sector Audit Reports Implementation Committee on regular basis.
  • Coordinating the total auditing effort both internal and external, in the interest of minimizing duplicate efforts and in contributing to the work of the external auditors bearing in mind that final determination of the extent of such contribution rests with the external auditors.

Communicating with the external auditors on all significant matters which will be brought to the Health Sector Audit Report Implementation Committee’s attention.