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Internal Audit

Functions

• To monitor the financial administration and procedures of the Ministry or reporting unit concerned to ensure that –

I. proper accounting and bookkeeping transactions and procedures are carried out;
II. proper accounting records are maintained;
III. adequate internal checks and controls are observed;
IV. assets under the control of the Ministry or reporting unit are properly accounted for;
V. instructions and directions issued in terms of section 6 are complied with;
VI. requirements of the Public Finance Management Act are being observed.

• To assess the cost-effectiveness of any projects undertaken by the Ministry or reporting unit concerned; and
• To perform any other function that may be assigned to him or her by the accounting officer of the Ministry or reporting unit concerned.