Ingternal Audit

Principles governing the operation of the Internal Audit Unit in the Dzongkhag Administration

In pursuit to further enhance good governance, transparency, accountability and efficiency and effectiveness of government operations, including risk management and internal control framework, the internal audit service has been established in every Dzongkhags.

The Dzongkhag's Internal Audit Service has the direct overall responsibility for internal control operations in the Dzongkhag including 15 Gewogs and a thromdey. In exercising duties, the internal auditor enjoy independence and unfettered access to records, personnel and physical properties relevant to the performance of engagements. The Internal Auditor reports the results of its work directly to the the Dzongdag.

Internal auditor provides an independent, objective and reasonable assurance and advisory services designed to add value and improve operations and bring in a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes.

The Internal Auditor examines and assesses the adequacy and effectiveness of the internal control systems, and the quality of the efficiency of the other mechanisms and systems involved in the attainment of the Dzogkhag’s objectives and goals.

Purpose of Internal Audit Service

Internal Audit Service is to provide the Dzongkhag administration with independent, objective assurance and advisory services designed to add value and improve operations. Internal audit brings a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes.