Internal Audit Department
BACKGROUND TO THE INTERNAL AUDIT DEPARTMENT
The British Colonialists first recognized the potential contribution of internal audit in 1950 in requiring, that Internal Auditing be included in the agencyâ€™s system of internal controls. It was however discontinued in 1962 because of the Economic Commission Report of the same year.
The System was re-introduced in 1984 when it became apparent that its absence had contributed greatly to laxity in the management of public resources, compliance with the relevant laws, regulations, procedures and lack of effective internal control systems.
In 1995, the Internal Audit Department was re-organised and renamed Audit Inspectorate. The auditors were detached from the management and clustered in units from where they used to conduct audit inspections.
However, the new approach was found to be expensive and ineffective. There was need to strengthen financial management to improve the economy, efficiency, effectiveness and accountability in the use of public resources. Due to this need, in 1997, the Internal Audit Function was restructured and decentralised to become an integral part of management.
Today, the Internal Auditing function is geared towards assessing and advising on risk management, control and governance processes in Ministries, Departments and Districts. Its objective is to provide quality assurance and consulting services designed to add value to Government operations.