Internal Audit Division

 

Introduction

Each secretary  to  Ministry, as the Chief Accounting Officer, is subjected to the responsibility of management of his Ministry as well as of Departments come under its purview while also needs to appear before the Public Accounts Committee with regard to function of his Ministry and Department come under it. Head of the Departments are also entrusted with the same responsibility as accounting officers. 

When discharging duties related to this responsibility, an Internal Audit Division have to be established in line with objectives of the Financial Regulation 133. In order to further strengthen the support received from the Treasury to the Chief Accounting Officers and Accounting Officers, Management Audit Department was established from 01/02/2008 as a Department of the General Treasury by the Cabinet Decision 08/0200/306/012 dated 25/01/2008.

Independent Audit Divisions functioned within the Ministries and Departments have been organized under the supervision of the relevant Ministry now. In order to further strengthen those units in respective Ministries and Departments, Department of Audit Management will provide necessary guidance. 

 

Objectives

In order to carry out responsibilities entrusted with the Chief Accounting Officer under the FR 128, an Internal Audit Division has to be established for the relevant Ministry as while fulfilling the objectives FR 133. Accordingly, objectives of the Internal Audit Division of this Ministry are as follows. 

  • A continued assessment and an independent evaluation is being conducted on regularly and sufficiency of the internal investigation used to prevent irregularities and malpractices taken place in internal management of the financial affairs of the Ministry. 
  • Assisting Chief Accounting Officer and Progress Review Committee in assessing the progress achieved in implementation and planning of the Development Projects launched by the Ministry.
  • At the applicable occasions, taking part as the coordinator between persons involved in the task, head of the department and progress review committee.

 

Functions

The functions of the Internal Audit Division with regard to the Ministry of Sustainable Development & Wildlife and Department of Wildlife Conservation, Department of National Zoological Gardens, Department of National Botanical Gardens which are come under the Ministry’s Purview are as follows. 

  • Constantly evaluating the internal supervisory and regulatory mechanism operating within the Ministry to prevent errors and irregularities by auditing the financial activities of the Ministry and maintaining an independent evaluation. 
  • Verifying the credibility of accounts as well of offer reports and to find out whether necessary information are being provided to prepare correct financial statements. 
  • Evaluating the qualitative level of performance of the staff in discharging their responsibilities.
  • Investigating the level of protection from losses of the Ministry’s assets. Inspecting whether Government Establishment code, Government Financial  Regulations and other Supplementary directives issued by the Minister in charge of the subject of Public Administration and the Treasury from time to time.
  • Examining success of the internal control mechanism adopted to prevent and to ascertain the waste, corruption and over expenditure.
  • Inspecting whether accounting procedure of the Ministry is correct and activities caused to spend money as well as finding out are they spend continuously.        
  • Conducting Investigations whenever required.

 

The functions of the Internal Audit Division related to progress monitoring of the tasks, proposals and projects in directing Chief Accounting Officer and progress review committee.

  • Investigating the activities of the Ministry through a management perspective instead of technical or accounting perspective and reporting them.
  • Evaluating progress of programs, proposals and projects and how far their schedules are directed towards objectives.
  • Conducting field investigations into the issues that cause delays in program implementation.
  • Evaluating and reviewing of managements used in overseeing such functions.