Field Operations is a division of Technical and Field Operations Department of the Internal Audit Agency.

The Division performs monitoring and oversight functions to fulfil Section 3 of the Internal Audit Agency Act, 2003 (Act 658) and enable the Agency achieve its Object under Section 2 of the Act 658 which is to co-ordinate, facilitate and provide quality assurance for internal audit activities within Covered Entities. The activities of the division involve the implementation of the Annual Operations Work Plan which links to the Strategic Plan of the Agency and approved by the Internal Audit Board.

The functions of the Operations Division are executed by the following three (3) main sections to achieve its objectives:

Quality Assurance involve processes performed by the Quality Assurance Section to fulfil the Agency’s mandate in Section 3 of the Internal Audit Agency Act, 2003 (Act 658).

The unit submits reliable, accurate and timely reports periodically to Management on whether internal audit activities in the Covered Entities (MDAs/SoEs/MMDAs) are in conformance with the Definition, Code of Ethics, Purpose and Mission of Internal Audit, and in compliance with relevant regulations and legislations on Public Sector Internal Auditing.

Heads of the Quality Assurance Unit maintain an updated risk register that records risk exposures to the achievement of the objectives of the Section in relation to the Agency’s objectives.

The On-Site Support Program was initiated by the Agency as a follow-up to the workshop/classroom training sessions provided to the Internal Audit Units staff of Covered Entities.

The unit adopts a consistent documented methodology to translate the knowledge and techniques taught at the training sessions into practice and also to sharpen their skills in the performance of their duties.

It enables internal auditors to adopt professional approach to their audit assignments, in order to produce reports of high quality and supported by good working papers.

The Unit Head ensures that risks inherent in the on-site support activities are recorded in the risk register and managed to achieve the objectives of the Agency.

Section 86(1) of the Public Financial Management Act, 2016 (Act 921) requires that a Covered Entity, shall establish an Audit Committee to perform specific statutory functions.

The Section carries out four main activities, namely:

• Facilitation of the formation and inauguration of Audit Committees.
• Facilitation of orientation and training for Audit Committee members to assist them in the discharge of their roles and responsibilities.
• Monitoring and Evaluation of Audit Committees.

Special Audits are assigned by Management upon requests by Covered Entities. The Section ensures that the Agency’s mandate in the promotion of economy, efficiency and effectiveness in the administration of Government programs and operations as required by Section 3(3a) of Act 658 is achieved.

The Unit Head ensures that risks inherent in the management of Audit Committees and Special Audit assignments are recorded in the risk register and managed to achieve the objectives of the Agency