Internal Audit Directorate Focuses on Capacity-Building

When persons hear the word audit, it is usually associated with the principles of maintaining order and standards.

The Internal Audit Directorate (IAD), a unit of the Ministry of Finance and the Public Service knows all about these principles; however, there is more to the unit than meets the eye.

Suzette Campbell is the Senior Director for the IAD, and she gives JIS News an in- depth view of the various roles and responsibilities, while dispelling the myths associated with the profession.

“The IAD is responsible for capacity-building for the internal audit function, as well as the audit committee function. Currently, we comprise five members. Our responsibilities include the internal auditors in Central Government, meaning the ministries, departments, and executive agencies (MDAs) that are on budget,” Miss Campbell says.

She explains that the IAD leverages its partnerships with other organisations to upskill auditors under their purview.

“We have partnered with institutions such as the Management Institute for National Development (MIND) as well as the Institute of Chartered Accountants on several programmes,” Miss Campbell notes.

“We are also responsible for the promulgation of the standards that govern the function. The Government adopted the Institute of Internal Auditors Standard from 2002 and we have been adhering to the Code of Ethics, the mandatory standards that cover the profession, and they recently issued updates which we used to revise our internal audit manual,” she says.

Miss Campbell says the IAD ensures that the manual reflects the changes in the profession and is also responsible for staging an annual conference for government auditors.

Training for auditors is done throughout the year, which can be done on a needs basis or through requests made by MDAs to the IAD.

“Well, both ways, although we are the ones who make the contact, and this will be based on our own assessment, our own quality assurance review that we also do. Where we see the need, we would, of course, build out and have our training. But also, the units themselves will reach out to us from time to time requesting training in specific areas,” Miss Campbell explains.

The Senior Director also divulges that the IAD is in preliminary discussions to host an online platform for government auditors.

“We are currently just in the initial phase of the discussion, as there’s a lot to be put in place for my team as well as for the content materials. But we are hoping to really have this up and running by the middle of the next financial year,” she says.

She notes that the heavy fieldwork will have to be done to ensure that the platform meets the demands of all parties who will be using it.

She adds that although these are early days, she is optimistic about the platform.

“We are having preliminary discussions with the online provider of the platform as well as looking at the content material that we definitely would have to put in for this to work for all concerned,” Miss Campbell says.

The online platform will have many functions and will cater to ongoing requests made by government auditors, inclusive of training.

She says that through constant dialogue with its stakeholders, the platform will be a useful tool and resource for the profession.

“The platform will be one where the MDAs will be able to access training as well as content information on internal audit, and that’s what we’re envisioning that will be specifically geared towards training for the internal auditors as well as to provide content on popular or important topics affecting the profession,” Miss Campbell tells JIS News.

As Government auditors, constant training and maintaining diligence in the execution of their duties is the standard.

Miss Campbell says she wants the public to understand and appreciate that government auditors are professionals who carry out their duties with efficiency regardless of the circumstances.

“They are professionals. Despite the challenges, they do their best in ensuring that the government standards are adhered to as well as their own standards – the Institute of Internal Auditors Standards,” Miss Campbell tells JIS News.

In addition, she says auditors have also become advisors in the government space based on their knowledge and expertise.

“The Chief Internal Auditor (CIA), who is head of the unit, has a seat at the table and attends senior management meetings and provides meaningful feedback to the accounting officer as well as senior management,’ she explains.

“Over the years, we have seen where members of the unit, especially the CIA, have more or less become trusted advisors who provide meaningful information as well as cost-saving measures for the entity that they serve. We are professionals first, and of course, they continue to do their best regardless of the circumstances,” Miss Campbell says.