Internal Audit Unit

Mandate of the Directorate

In terms of section 38(1) (a) (ii) of the PFMA, the Accounting Officer of the Office of the Premier must ensure that the Department has and maintains an independent internal audit function under the control and direction of an independent audit committee, complying with and operating in accordance with regulations and instructions prescribed in terms of sections 76 and 77 of Treasury Regulations.

Strategic Context of Internal Audit

Vision

To provide a professional service that consistently exceeds customer expectations.

Mission

The mission of the Internal Audit Function is to provide independent, objective assurance and consulting services designed to add value and improve the Department’s operations. It helps the Department accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

Purpose of Internal Audit

The primary purpose of the Internal Audit is to provide management and other stakeholders with assurance regarding the adequacy and effectiveness of internal control systems and the quality of performance of its business operations as evaluated against agreed performance standards.

The specific objectives of Internal Audit are to:

• Provide an independent appraisal function/service to the department to examine and evaluate activities.
• Provide analysis, appraisal, recommendations, counsel and information concerning the activities reviewed.
• Promote effective control at reasonable cost, and Adding value throughout all its activities
• In undertaking its audit work, Internal Audit will comply with the Standards for the Professional Practice of Internal Auditing and Code of Ethics of the Institute of Internal Auditors and any other relevant guidelines laid down by other appropriate bodies.

Scope of Work

The scope of work of the Internal Audit Function is to determine whether the Department’s network of risk management, control and governance processes, as designed and represented by Management, is adequate and functioning in a manner to ensure;

1. Risks are appropriately identified and managed.
2. Interactions with the various governance groups occurs as needed.
3. Significant financial, managerial, and operating information is accurate, reliable, and timely.
4. Employees’ actions are in compliance with policies, standards, procedures, and applicable laws and regulations.
5. Resources are acquired economically, used efficiently, and adequately safe guarded.
6. Programs, plans, and objectives are achieved.
7. Quality and continuous improvement are fostered in the Department’s control process.
8. Significant legislative or regulatory issues having an impact on the Department are recognized and addressed properly.

Organizational Structure of the Directorate

Achievements

Developed, approved Internal Audit and Audit Committee Charters

Contact Numbers

Manager
Mrs OR Mathibela
Telephone: (+27)51 405 4753