The Internal Audit Board is the governing body of the Agency. It comprises a membership of 9 drawn from the public sector, the private sector and the Institute of Chartered Accountants (Ghana).
The Board formulates policies for the Agency and is required under Act 658 to do the following:
- establish appropriate structures for the effective and efficient execution of the object of the Agency;
- Secure the achievement of the object of the Agency;
- Approve plans for the development and maintenance of an efficient internal audit for bodies and institutions to whom this Act applies; and
- Take reasonable and timely action on the reports submitted to it by the Director-General.
1.3 The Internal Audit Agency Secretariat
The Secretariat of the Agency is headed by a Director-General with supporting staff. The functions of the Secretariat under Act 658 include the following:
- Securing the execution of the policies of the Board;
- Making regular reports to the Board on the management and operations of the Agency;
- Providing the data, statistics and advice necessary for the formulation of policies for the attainment of the objective of the Agency; and
- Performing such other duties as the Board may direct.