“ Internal Audit is as for an Independent Assessment taking place in an organization . ” It is also included the Review, Measure , Evaluation the Services and Functions fulfilled by the all levels of the Management Unit and Record of the effectiveness of Internal Control System . Internal Audit assists to the Management and it will not be an extension or a substitute of the Linear Management .

Department of Internal Audit

As per given in the Provincial Financial Regulation 79.4 , Department of Internal Audit shall be a Provincial Department of Internal Audit . The head of the department is the Internal Audit Director . If there is a Recruitment Procedure for the Internal Audit Section , appointment will be given by the Governor .

Scope of the Internal Audit Director

· A continuous survey and independent evaluation of the formality or the adequacy in the Internal Inspection used , for preventing and revealing the frauds and the errors after searching Existing Internal Control System in relation to the tasks assigned to the Ministries , Governor’s Office , Provincial Secretariat Office , Departments , Commissions , Local Government Institutions on the agreement of the Minister of Local Government , Boards , Authorities , Institutions and Funds established under the Enactments , Offices and Institutions such as Divisional Secretariats where the tasks of Provincial Council are assigned , but not including in the Provincial Council , is continued .

· Planning and implementation of the Development Projects and Development Schemes prescribed to any Institution or took over by the Institution under the Provincial Council and assist to the Chief Secretary for determining the progress in prospering the programs .

· It is not essential to establish Internal Audit Units separately in relation to Ministries and Departments in the Provincial Council . Nevertheless , a branch of Internal Audit Department should be established for covering the activities in large scale Departments and Ministries . Internal Audit Director should report to the Chief Secretary concerning the Activities in these branches . Internal Audit Program related to this should be made by the Internal Audit Director and should be amended in accordance with the circumstances .

Staff Details