Overview

The Department of Internal Audit (DIA) provides independent, objective assurance and consulting services to Ministries, Departments and Agencies (MDAs) to improve the effectiveness of risk management, internal control, and governance systems. The Department derives its mandate from Sections 11 and 12 of the Public Finance Management (PFM) Act of 2011.

Our Vision

To be a world-class public sector internal audit function - inspiring trust and elevating impact.

Our Mission

To promote efficient and accountable use of public resources by providing objective assurance, insights and advisory services.

Values

• Accountability – Taking ownership of one's actions and decisions, and being answerable for the results. Through accountability, we will foster a culture of responsibility, reliability, and transparency.
• Excellence – Striving to be the best in all that we do. It's not just about meeting basic standards, but about consistently exceeding expectations and delivering timely, professional, and high-quality results.
• Integrity – Acting with strong moral principles and honesty in all our engagements with our stakeholders. It's the foundation for building trust and respect with employees, customers, partners, and the public.

Our Functions

• Government Audit Committee Secretariat – Provides secretariat services to ensure efficient functioning of the Government Audit Committee (GAC). The primary focus involves facilitating communication, providing administrative support, and ensuring that the GAC operates in accordance with established statutes, processes and best practice.
• Assurance and Quality Review – Delivers independent, risk-based and objective assessments of MDAs governance, risk management and internal controls processes.
• Policy Research and Development – Focuses on audit research, review, and development of audit policies and procedures. This function is responsible for internal reporting and providing guidance on International Auditing Standards and Regulations.
• Audit Standards and Compliance – Establishes the Department’s level of compliance with existing laws, regulations, and internal policies. It also monitors and assesses MDAs Internal Audit Units’ activities to ensure they align with established standards.
• Enterprise Risk Management – Assists MDAs in identifying, assessing, and managing risks effectively. The Department supports the overall Government risk management strategy and framework by providing valuable insights and recommendations for mitigating risks and improving resilience.

Governing Guidelines

• DIA Strategy – The Strategic Plan is a testament of our commitment to excellence, integrity, and accountability. It outlines the ambitious goals and objectives that will guide our actions and define the future of internal auditing within Government.
  Our Strategic Essence: ‘Empowering our people and transforming our operations for greater impact’.
• Risk Management – Enterprise Risk Management Policy provides guidance on Government’s philosophy and approach to risk management, and a sound basis for strategic planning. The Enterprise Risk Management Framework outlines the structure, processes, people, methodologies (techniques and tools) and technology needed to embed ERM into the business processes of MDAs.
• Internal Audit Standards – The Department has developed standards aligned with the International Professional Practices Framework (IPPF). The Internal Audit Charter sets out the nature, role, responsibility, status and authority of Internal Auditing within the Government of Botswana and outlines the scope of the internal audit work. The Internal Audit Instructions and Manual provides guidance and ensures the Department delivers a high standard of service to MDAs. It establishes a minimum guideline for the development and operation of internal auditing in the Public Service.
  For more information on the Standards, visit The Institute of Internal Auditors, Inc. (‘The IIA’).

Professional Affiliation

Internal auditors subscribe with the Institute of Internal Auditors - Botswana to ensure conformance with the International Audit Standards and access to professional development resources.

Frequently Asked Questions

What is the difference between the Department of Internal Audit and Office of the Auditor General?
Answer: The Department of Internal Audit conducts independent reviews and provides assurance and consultancy services on the adequacy of MDAs’ governance, risk management and internal control systems. It reports to the Ministry of Finance and the Government Audit Committee.
The Office of the Auditor General is an independent statutory body that reviews financial statements and provides an opinion as to whether they give a true and fair representation. It reports to the National Assembly.

Is the Department open to strategic collaborations and partnerships?
Answer: Yes, the Department welcomes strategic partnerships with oversight and regulatory bodies with a view to harmonise and ensure synergy for optimal achievement of the mandates of the cooperating parties. In addition, the Department is open to collaborations with education and training providers to explore opportunities for capacity development and research.