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What are the roles and duties of the Department of Internal Audit?

30 Oct 2014

The Department of Internal Audit has 19 roles and duties as follows:

  1. To review functions, activities, cooperation and programs of the units in the management’s appropriate fiscal year, in order to properly carry out planning, directing, governing and controlling, following policy guiding principles and management procedures, in appropriate compliance with the unit’s objectives

  2. To define appropriateness, adequacy, and possibility on internal control systems of the unit’s accounting, administration and cooperation sectors

  3. To review reliability, timeliness, and specificity on financial information and cooperation as well as the methods used for identifying the identity of measurement, classification, reports about all the information

  4. To review the established system to ensure compliance with policy, planning, procedure, laws and orders with important leverage on cooperation and reports. In the case that the ministry fails to properly carry out as mentioned, it is necessary to request changes and adjustment

  5. To appropriately review the management, maintenance, protection, verification of the property.

  6. To evaluate the efficiency and effectiveness in using the resources and identifying the adjustment on implementing cooperation and providing recommendations.

  7. To review funded cooperation, programs and projects on positive and negative work achievement, on planned objectives and targets and on identified planning.

  8. To participate in plan setup, development, implementation and cooperation on main computer system to ensure:

    1. Consumer’s specifically defined requirement

    2. Appropriate internal control is entered into computer system

    3. Computer system piloting is done appropriately

    4. Recording from computer system is done thoroughly and properly

  9. To do fiscal year audits on computer systems and to evaluate main data process systems after the installation, in order to define that these systems are responsive to planned aim and objectives, with highly safe and effective outcomes.

  10. To review procedure and implementation to ensure that measures are incorporated, in order to prevent fraud.

  11. To review on the implementation in compliance with guiding principle and management of the Royal Government of Cambodia on attitude and ethics towards officials.

  12. To facilitate internal audit affairs with National Audit Authority to ensure enough scope of work and to reduce overlapping work.

  13. To report to the Minister and to submit reports and  summaries of this audit to the National Audit Authority on:

    1. Constructive activities as in main recommendations of the internal audit

    2. Risk-based auditing activities and the increase of efficiency, effectiveness, and good outcomes in cooperation

    3. Internal audit shall facilitate work with the National Audit Authority to avoid overlapping auditing. In the case of uncertainty, the National Audit Authority can control and audit again.

    4. Internal audit plan shall be appropriate, clear and adequate

    5. Preventing from information and lists

  1. Annual internal audit plan shall be submitted to the ministry’s management for review and approval

  2. To evaluate plans or constructive activities on points found from internal audit. If the constructive activities are not appropriate, they shall be tabled for further discussion, in order to achieve acceptable requests.

  3. To provide enough possibilities in monitoring constructive activities in the recommendations

  4. The director of department of internal audit shall report directly to the ministry’s management

  5. To report and consolidate  audits to be submitted to the units under the ministry, which are in charge of improvement as recommended.

  6. To implement all tasks and duties assigned by the ministry’s management

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