The Technical, Planning, Monitoring & Evaluation (TPME) Division is responsible for providing technical advice to promote the professional practice of internal auditing within the Covered Entities. The Division is also responsible for monitoring and evaluating the adherence of IAUs to standards and procedures set by the Agency. The Division also coordinates Planning and Budgeting functions of the Agency. The Division is divided into the following:

The Division researches into issues pertinent to technical aspects of public sector internal auditing. It also facilitates the development and update of guidelines, standards and procedures for use by Internal Audit Units of Covered Entities.

The Division provides technical training and capacity development for staff of Internal Audit Units of Covered Entities. In addition, the Division provides orientation and conducts training for Senior Management and other staff of Covered Entities. It also trains members of Audit Committees of Covered Entities on their roles in improving Public Financial Management.

The training offered is in line with Regulations 6 (4) of the Internal Audit Regulations (L.I. 1966) which requires the Agency to promote the development and enhancement of competencies of staff of internal audit units of Ministries and Assemblies through;

1. training courses held internally and externally,
2. technical circulars and practice advisories issued to staff of IAUs,

iii.        on the job training which ensures that the academic side of training is applied to practical situations with the assistance of senior staff and

1. co-sourcing and outsourcing of internal audit work and partnership.

The purpose of the training support is to build competence among the Management, staff and internal auditors of Covered Entities. This training is expected to ensure effective accountability in the use of public resources and adherence of professional practice in internal auditing. The training is also to enable the Agency achieve its mandate of ensuring that the plans, Goals and objectives of Covered Entities are achieved (Section 3 (2e) of the Internal Audit Agency Act 2003 (Act 658).

Types of Delivery of Trainings Programme

The Agency offers two types of training programmes. These are:

• Classroom Training

Under this type of training, the Agency congregates participants from selected covered entities or participants from a particular covered entity in a single location and offers the training programme. This training programmes spans between a day to 5 days. The objective is to expose and equip participants with the knowledge and understanding of the subject area.

• On-Site Support Training

Under this type of training, the Agency facilitates the training session to officers of a particular covered entity at the offices of the Covered Entity. All the participants are from the particular covered entity. The training involves a theoretical training and a practical session during which participants are assisted to practically undertake an assignment in the subject area. The objective is to ensure that participants are practically equipped to continue to undertake the assignment in the subject area after the exercise. This training spans between two to 10 days.

The Division is responsible for monitoring and evaluating the work of IAUs and adherence to the Practice Framework Documents issued by the Agency. This is in fulfilment of Section 3(4) of the Internal Audit Agency Act, 2003 (Act 658) which requires the Agency to monitor, undertake inspections and evaluate the internal auditing of the Covered Entities.

It also monitors the functionality as well as the effectiveness of operation of Audit Committees. 

The Division is responsible for coordinating the planning and budgeting aspect of the Agency’s work as well as the reporting to key stakeholders. It also monitors the implementation of the planned activities.