Internal Audit is a staff function and in no way should be involved in the preparation of original data.
The Internal Audit is an advisory function rather than an operating function, it is not given the authority to make or direct changes.  Its method of operation is to make independent analysis; reviews and evaluations of existing activities and procedures, and report on the condition found and recommend changes or other action for the consideration of management and operating officials. [Refer to Section 80 of the Public Finance Management Act (Chapter 22:19)]


To be acknowledged for the provision of meaningful, excellent and Professional Internal Audit Services within the Ministry of Justice and be seen as part of the development process for continuous improvement of the system


To collaborate with management to strengthen the management systems and practices in the Ministry its departments and agencies.
To apply professional standards and independently appraise the financial management and operational systems and practices to ascertain:

  • The adequacy and reliability of management information and records;
  • How best to safeguard assets and prevent waste and extravagance;
  • The extent of compliance with laws, regulations, policies and procedures; and
  • Whether resources are utilized in the most efficient, economical and effective manner in achieving national objectives.