Overview
The Provincial Internal Audit Unit is established within the Office of the Provincial Administrator as an independent oversight body responsible for ensuring accountability, transparency, and integrity in the management of public funds and resources. The Unit conducts financial, compliance, and performance and assets audits to safeguard provincial assets, detect irregularities, ensure adherence to laws and regulations, and promote efficient and effective delivery of government services.
Core Functions
The key functions of the Provincial Internal Audit Unit include:
- Financial Audit
- Compliance Audit
- Performance and Asset Audit
Key Responsibilities
The Provincial Internal Audit Unit is responsible for:
- Review and verify the accuracy and completeness of financial records and statements.
- Examine revenue collection processes to ensure all income is properly recorded and deposited.
- Assess expenditure controls to confirm spending is authorized, properly documented, and within budget.
- Detect and investigate irregularities, discrepancies, or potentially fraudulent activities in financial transactions.
- Ensure financial reporting provides a true and fair view of the province’s financial position.
- Examining whether the Organization complies with applicable laws, regulations, and standards in the conduct of its service delivery.
- Verify that assets are properly safeguarded, accounted for, and used for intended purposes.
- Provide secretarial services and technical advice to the Provincial Audit Committee
Programs & Services
The Provincial Internal Audit Unit delivers the following programs and services:
- Financial Audit
Financial Audit services include reviewing and verifying financial statements, examining revenue and expenditure, conducting cash management and bank reconciliation, and auditing payroll and personnel emoluments. The unit also performs asset verification and inventory checks, reviews accounts payable and receivable, analyzes budget variances, investigates potential fraud, and evaluates financial control systems.
- Compliance Audit
Compliance audit services include assessing regulatory compliance in the Organization, reviewing procurement and contracts, auditing Capital Investment Program funds, checking adherence to policies and procedures, and verifying compliance with legislative and statutory requirements.
- Performance and Asset Audit
Operational and performance audit services focus on examining how government resources and assets are being used across the province. It requires physical verification and counting of all provincial assets such as buildings, vehicles, equipment, and furniture, assessing asset condition and utilization, identifying missing or obsolete items, and reviewing asset acquisition and procurement processes.
Structure & Leadership
The Provincial Internal Audit Unit is headed by the Provincial Internal Auditor, who provides independent internal audit services that help the provincial government improve its operations, strengthen internal controls, and ensure accountability and transparency in the use of public funds and resources. The internal auditor performs the following key functions with assistance from its subordinates:
- Office Administration
- Financial Audit
- Compliance Audit
- Performance and Asset Audit
Strategic Focus
The Provincial Internal Audit Unit is committed to:
- Financial Management and Control
- Procurement Compliance
- Transparency and Ant-Corruption
- Good Governance and Public Administration
- Asset Management and Control
Contact Information
For enquiries related to the Provincial Internal Audit Unit, please contact:
Division: Provincial Internal Audit Office
Phone:
Email:
Location: Kimbe- WNB Provincial Headquarters