When people 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 is associated with the principles of maintaining order and standards.
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,” Campbell said.
She explained 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,” the senior director said.
“We are also responsible for the promulgation of the standards that govern the function. The government adopted the Institute of Internal Auditors Standard in 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 assessment, our 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,” Campbell explained.
Campbell said she wants the public to understand and appreciate that government auditors are professionals who carry out their duties with efficiency regardless of the circumstances.
