Internal Audit Division Internal Audit Division

INTRODUCTION:

Internal Audit Division, Ministry of Foreign Affairs was established in 1996. The establishment is in line with Treasury Circular No. 2 Year 1979 and then further improved by the Ministry of Finance through Treasury Circular No. 9 of 2004 – Implementation of Internal Audit at Ministry / Department and State Government. The circular has been improved and replaced with Treasury Circular (1PP) PS3.1 – Implementation of Internal Audit at Ministry / Federal Departments and State Governments, where its functions and roles are fully emphasized.


The Internal Audit Division is part of the internal control component of the Ministry which is directly responsible to the Secretary General (KSU) of the Ministry. All Audit findings will be presented in Audit Committee Meeting as stated in Treasury Circular (1PP) PS3.2 – The Establishment of Audit Committee at Ministry/ Federal Departments and State Governments.


VISION:

To ensure that the Internal Audit Division contributes towards excellence in financial management and accountability of the Ministry.


MISSION:

To conduct audit in a professional and independent manner and provide balanced reports to the Secretary General in order to improve the accountability of the Ministry.


OBJECTIVE:

Assist the Ministry in achieving its objectives through a systematic and disciplined approach by evaluating and ensuring the effectiveness of all control and governance processes.


FUNCTION:

This unit is responsible for conducting Financial Management Auditing and Performance Auditing. Financial Management Audit is conducted to determine whether financial management is implemented in accordance with applicable financial laws and regulations. Performance Auditing is conducted to determine whether an activity is implemented efficiently, prudently and achieves the objectives set.


The duties of this Unit are to:

  1. Review the reliability and effectiveness of the financial system and internal control of the Ministry;
  2. Review the degree of compliance with all applicable policies, laws, regulations and instructions
  3. Review the implementation of the Ministry’s activities to ensure that they are managed in a prudent, efficient and effective manner;
  4. Review the management of assets and interests of the Ministry to ensure that they are protected in terms of loss, fraud and irregularities
  5. Provide advice and views on internal control of all systems including the Information and Communication Technology system (ICT);
  6. Report the audit findings to the Secretary General and ensure follow-up action is taken on matters raised;
  7. Prepare Annual Audit Plan and Internal Audit Annual Report for the approval of the Secretary General; and
  8. Present Internal Audit Report at Audit Committee Meeting.