JAMHURI YA MUUNGANO WA TANZANIA - OFISI YA WAZIRI MKUU - TAWALA ZA MIKOA NA SERIKALI ZA MITAA      
 
     
 
     
Internal Audit
 
IA [ Nyumbani ]
 
 
 
 
Introduction
 
The public Finance Act, 2004 as amended in 2010 required the establishment of IAGD. In July, 2011, the IAGD was established and charged with the responsibility of supervising and monitoring internal audit services in Ministries, Departments, Regional Secretariats, Local Government Authorities, Executive Agencies and Donor funded Projects
 

The National Board of Accountants and Auditors on behalf of the Government of the United Republic of Tanzania in March 2011 adopted the use of Internal Professional Practice Framework (IPPF) issued by the Institute of Internal Auditors (IIA) to be used by the Internal Auditors in Tanzania including those in public sectors.

 
Mandate of the Internal Audit Services
The Internal Audit services assist Accounting Officer in accomplishing objectives of their organizations. The Public Finance Act, 2004 as amended 2010 provide internal auditor with a role of examining and evaluating the adequacy and effectiveness of internal controls; risk management controls and governance process in organization
 
 
 
Purpose of the Internal Audit Serivices
 

According to IPPF and ITAF as issued by IIA and ISACA respectively, the purpose of internal auditing is to add value by improving operations of the audited institutions. This is done by assisting all levels of management of achieve their objectives through effective discharge of their responsibilities. The Internal auditors in these institutions have roles to:

i. Perform audit assurance in an objective and analytical manner, in accordance with international Professional Practice Framework, and

ii. Engage in consultancy and furnishing management with analyses, appraisals recommendations and commentaries aimed at identifying avenues for improvement in risk management, control and governance processes.

In effective implementation of the charter head of Internal Audit Services and the supporting staff have a responsibility for assessing compliance with policies and procedures as well as recommending corrections of processes. The responsibility for correcting such processes rests with the respective management

 
 
 
 

 

 
 
 
 
     
     
 
         
 
IA [ Nyumbani ]   Rudi juu
 
     
Copyright © 2007 - Ofisi ya Mkuu wa Mkoa wa Dar es Salaam, TEL: 022 - 2203156/2203158, FAX: 022-2203213