Objective

Maintain a continuous survey and independent evaluation on the internal control system related to monetary affairs of the institution, having participated in such affairs and on the formalness and adequateness of the internal infection which is used to prevent and reveal the fraud and corruption.

Functions

When performing the internal audit activities in the Ministry and institutions under the supervision of it, the special attention is drawn to the following functions as cited in FR 133.

• Searching whether the internal control and inspection system implemented in the institution for the prevention of fraud and corruption is successful in the manner of planning and practical functioning.
• Determining the credibility of the accounting and other reports and searching whether the required information is provided for the preparation of correct financial statements through the accounting procedure.
• Evaluating the quality of performance of the staff in performing their assigned duties.
• Searching in what extend the assets of the institution have been protected from all kind of losses and damages.
• Searching whether the institution is adhered with the Code of Establishment, Government Financial Regulation, other supplementary instructions issued by the Ministry of Public Administration and General Treasury at time to time.
• Searching the successfulness of the internal control system which is used for the prevention and reveal of wastage, inactive capacity and excess expenses .
• Inspecting the accounting procedure of the institution and operations of the certain money expending activities and searching whether the assets and properties of the institution are utilized in safe, formal and economical manner
• Conduct of special investigations in need.
• Follow up activities on functioning of the institution in accordance with instructions and guidance issued by the Management Audit Department of the Treasury at time to time and conduct of audit management committee once in each quarter of the year and on the progress of implementing the decision taken by the said meetings.
• Presenting the explanations to the Auditor General on behalf of the Chief Accounting Officer while coordinating the relevant coordination in connection with the audit observations of the Auditor General.
• Presenting the explanations to the audit paragraphs which have been forwarded to the Committee on Public Accounts and conducting the follow up activities of the same.

Subject Scope

All Divisions of the Ministry of Social Empowerment and other institutions coming under the purview of the Ministry like Department of Samurdhi Development and statutory Institutions naming National Institute of Social Development, Sri Lanka Social Security Board and Rural Development Training and Research Institute.

Organization Structure

Internal Audit Division of the Ministry of Social Empowerment is implemented under the supervision of the Internal Auditor who is directly responsible for the Secretary of the Ministry. Head of the branch, five audit officers including Development Officers and Management Assistants and Office Assistant form the approved cadre of the Division.