Under the SP Ordinance No. 15-05 series of 2018 “An Ordinance creating the Internal Audit Service (IAS) under the office of the Governor, Appropriating funds therefore, and for other purposes.”

Internal Audit Service is the evaluation of management controls and operation performance, and the determination of the degree of compliance with laws, regulations, managerial policies, accountability measures, ethical standards, and contractual obligations.

It involves the appraisal of the plan of organization and all the coordinated methods and measure, in order to recommend course of action on matters relating to operations and management control.

Internal audit service, being a separate component of internal control, is instituted to determine whether internal controls are well-designed and properly operated.

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