(6) Internal Audit Unit

Main Activity (Responsibilities):

The internal audit unit is in charge of implementing the department's adopted methods, means, and procedures into practice to accomplish its objectives for the best possible use and preservation of resources. This unit serves as a safety valve that prevents the loss and waste of public funds. It also ensures that laws are followed and plans, policies, and processes are carried out effectively and efficiently. The internal audit unit offers up-to-date information and statistics to improve control, evaluation, and accountability, which in turn helps the department achieve its objectives.

Main task:

Ensuring the effective and efficient financial, administrative, and technological implementation of the department's policies, objectives, and procedures.

The Internal Audit Unit consists of three divisions:

(6-1) Administrative Audit Division:

Task list:

Examining administrative transactions, agreements, decisions, and activities to ensure that they adhere to the law.
Ensuring that all administrative coordination, internal committee recommendations, and decisions relevant to the objectives and overarching principles of the Department are implemented.
Ensuring the reliability and security of supporting procedures and records, as well as the efficient and effective management of human resources and public resources.
Regularly assessing how organizational units within the Department achieve their stated goals in an efficient and effective manner by looking at their annual plans.
Ensuring that all cadres of the organizational unit within the department / government unit adhere to the tasks and responsibilities outlined in their respective job descriptions to control institutional performance.
Ensuring that all essential procedures are taken to ensure the legitimacy and authenticity of administrative records, documents, and data.
Ensuring the implementation of all approved plans and programs, and providing quarterly reports to a direct supervisor.
Ensuring convenient performance methods and work procedures, and recommending the elimination or modification of anything that impedes successful performance or control.
Submitting a draft of monthly report on internal audit efforts, accomplishments, and observations including uncorrected observations to the responsible director as required.
Contributing to the compilation of the internal audit procedures manual in accordance with the relevant procedure manuals issued by the Ministry of Finance.
Ensuring that the various administrative entities within the Department fix variances and implement the corrective actions outlined in audit reports.

(6.2) Financial Audit Division:

Task list

Ensuring the application financial policies complying with legislation laws, and internal audit instructions governing work procedures and supporting accurate and complete documents.
Auditing all financial transactions that are structured in accordance with the provisions of Financial Regulation No. 3 of 1994 and its amendments, the applicable Financial Affairs Regulations No. 1 of 1995, the Internal Audit Regulations No. 3 of 2011 and its amendments, and the instructions issued thereunder.
Auditing papers, entries, final accounts, statements, financial reports, accounting records and statements whether they are on paper or in an electronic format.
Conducting field visits and unannounced inspections to determine the degree to which the statistics reported by the financial entities match to reality.
Applying the standard of documentation and evidence and utilizing the Ministry of Finance-approved forms (audit rules) for recording audit accomplishments.
Participating in the production of the draft of monthly report and, if required, providing the immediate supervisor with information on internal audit tasks, accomplishments, and observations, including uncorrected observations.
Participating in the preparation of the draft manual of internal audit procedures in coordination with the department head and based on the procedural manuals issued by the Ministry of Finance in this regard.
Analyzing the final accounts, financial statements, and reports and making proposals to rationalize expenditures and improve the efficiency of revenue collection.
Ensuring that the Department's revenues and rights are collected.
Contributing to the compilation of the risk-based internal audit unit's annual plan and report.
Monitoring the response to the SAI's explanations and the application of financial communications and circulars from the financial authorities.

(6.3) Technical Audit Division:

Task list:

Ensuring that the Department meets its technical-related objectives and general policies.
Auditing transactions, agreements, decisions, and technical activities linked to the nature of the Department's work to ensure compliance with applicable laws, manuals, and established procedures.
Following up the audit of any arrangements/recommendations made by internal committees, as well as any decisions pertaining to the Department's general aims and policies with technical implications.
Ensuring the availability and application of approved procedures and standards for all technical operations, commensurate with the nature of the Department's activity.
Ensuring the safety, maintenance, protection, and preservation of public resources, assets, and technical assets, which also guarantee the safety of employees and service recipients.
Ensuring the integrity of the procedures for conducting transactions and decisions of a technical nature in accordance with the applicable law and approved manual, in order to ensure the preservation of public money and assets.
Participating in the compilation of the draft of monthly report and, if required, providing the direct supervisor with information on the internal audit work in technical terms, accomplishments, and observations, including uncorrected observations.
Auditing the inputs, outputs, and operations of all computerized systems and check that the competent authority has approved those systems.
Examining the extent to which information security and protection systems and related powers meet the technical needs of the department and ensuring the existence of systems, software, and plans to face any emergency situations in this regard and in accordance with official government references, to protect the security of information, whether electronic or paper.
Verifying the authenticity of records, documents, and data with technical imprinting.
Participating in audit, inquiry, and grievance committees to ensure the consistency of administrative decisions with applicable laws, facts, and established processes.