Mission statement

To provide quality audit services to all levels of management and promote transparency and accountability within the Ministry’s financial/administrative operations.

Clients Charter

(a) To provide management with quality advisory service on internal control improvement /enhancement.

(b) Investigate within a reasonable time reported cases of financial misadministration, misappropriation and miscarriage of duty and corruption within the Ministry’s financial operations with due regard to the gravity and risk involved.

Appointment of the Internal Auditor(s)

Internal Auditors are appointed in terms of Chapter 22:03 Section 19(1) of the Audit and Exchequer Act.

Role of Internal Audit

(a) To check whether;

(i) Adequate bookkeeping records are kept.

(ii) Proper accounting procedures are followed.

(iii) Adequate internal checks and controls are instituted.

(iv) Assets under the control of the Ministry are safeguarded.

(v) Instructions issued by Treasury and Accounting Officers are complied with.

(vi) Requirements of the Audit and Exchequer Act are complied with.

(b) To assess the cost-effectiveness of any projects undertaken by the Ministry or Department concerned.

(c) To perform any other function that may be assigned to him by the Accounting Officer of the Ministry/Department.

Rights of the Internal Auditor(s)

The Audit & Exchequer Act Chapter 22.03 Section 19(3) confers the Internal Auditor rights listed below;

i. Free access at all reasonable times to any records, books, vouchers, documents, public monies or state property under the Ministry’s control.

ii. Cause search, free of charge, to be made and extracts to be taken from any record, book, voucher/document under control of the Ministry.

iii. Call upon any officer in the Ministry to give (without undue delay) any explanations/information he may require to enable him to perform his function.

iv. Direct access to the Accounting Officer of the Ministry.

· It should be noted that it is an offence to deliberately or inadvertently provide auditors with misleading information during the conduct of their audit work.

Obligations of the Internal Auditor (s)

According to the Audit & Exchequer Act Chapter 22.03 Sections 4 and 5 the Internal Auditor is obliged to;

(i) Report any criminal offence/malpractice etc to the Accounting Officer, Treasury and Comptroller & Auditor General.

(ii) To prepare a report on the financial administration and accounting system in the Ministry to which he has been appointed (citing instances of hindrance/obstruction encountered in the discharge of his duty) and transmit copies of the report to the Accounting Officer, Treasury and Comptroller & Auditor General.

Audit Committee

In its quest to strengthen the role of internal audit and promote good corporate governance the Ministry appointed an audit committee composed of independent officials drawn from the Ministry of Finance, Public Service Commission and other stakeholders.

Amongst the committee’s functions are:

i. To facilitate smooth flow of information between Internal Auditors and Ministry’s management.

ii. To review internal audit reports and make follow-ups on outstanding issues with management.

iii. To review internal audit work as a quality assurance measure.

Recent staff changes

The Internal Audit Section congratulates Mr K Zata, the former Chief Internal Auditor, on his promotion to the Ministry of Agriculture’s Director -Finance and Administration position.

Ms O T Chikwati (cell-011-434311), a seasoned government auditor, formerly with Comptroller & Auditor General is the Acting Chief Internal Auditor.

Contact details

Chief Internal Auditor

No. 1 Borrowdale Road

Ngungunyana Building

P Bag 7701 C/way

Harare

Telephone (263) (04) 706081-9

Fax (263) (04) 734646