Internal Audit Branch

Mission

The Internal Audit (IA) Branch is an independent branch established within MOE to carry out independent appraisals of the adequacy and effectiveness of the organisation’s governance, risk management process and systems of internal controls.  The IA Branch assists management in the effective discharge of their responsibilities by providing independent analysis, appraisals, and recommendations concerning the activities reviewed.

Functions

To carry out audits of schools and HQ branches:

• To assess whether they have put in place sound internal control systems to safeguard their assets against fraud and negligence.
• To check for compliance with policies, procedures, statutory requirements and regulations which could have a significant impact on operations.
• To ascertain the integrity and reliability of financial and operational data and records.
• To appraise whether resources have been used economically, efficiently and effectively to achieve the objectives of the unit or program.
• To evaluate the effectiveness of existing systems and policies and to recommend improvements where needed or to identify areas that should be changed or reviewed.