Below is a summary of qualities that the department will strive to attain for quality service delivery.
Internal Auditors will seek to provide effective internal audit services and:
- Conform to the Professional Practices Framework of the Institute of Internal Auditors;
- Meet the function’s obligations contained in the Public Finance Management Act, 2012 and Public Finance Management Regulations;
- Have a clear methodology for its work which supports the PFMA/R;
- Collect performance measurement data for use in improving the function’s efficiency, measuring its impact on the organization and benchmarking itself against other internal audit services;
- Have a quality assurance and improvement programme in place that covers all aspects of the internal audit activity; and
- Undergo an external quality review of the service at least every five years, the scope of which must be agreed by and results communicated to the Accounting Officer/AIE Holder and the Audit Committee
As a high performing internal audit service, internal audit will:
- Understand and keep abreast of the increasing complexity of the relevant area of public service delivery;
- Seek to be respected, taken seriously and to have strong relationships with key stakeholders within the Government, built on credibility, strong communication skills and relevant experience;
- Provide advice and recommendations at all stages of the business cycle, driving and influencing decision making, not just providing retrospective assurance;
- Ensure its independence and will have procedures in place to manage any potential conflicts of interest;
- Provide relevant, effective, evidence-based and pragmatic advice and recommendations and robust conclusions, drawing on experience of best practice to help improve public service delivery; and
- Ensure that recommendations, which address their findings, are implemented in line with agreed timescales.
As a high performing internal audit service, internal auditors will:
- Focus their work on where assurance is most needed, but ensuring sufficient assurance to support the governance statement; and
- Apply a risk-based approach to setting their internal audit plan, but also ensure sufficient coverage is provided of core systems and there is flexibility to meet key emerging issues.
Internal Auditors will:
- Avoid duplication of effort with other assurance providers; and
- Ensure the best value is received from the resources available.