Internal Audit

MACRA Internal Audit Department was established by the board of directors to add value and improve operations. It helps MACRA accomplish its objectives by bringing a systematic, disciplined approach for evaluating and improving the effectiveness of risk management, control and governance process.

The department is under the Executive Directorate and to maintain its independence it reports functionally to the Finance and Audit Committee of the Board and administratively to the Director General.

The department through assurance and consultancy services assists in-

  1. Providing independent assessment to the Board on the effectiveness and efficiency operations of MACRA.
  2. Evaluate the effectiveness and contribute to the improvement of risk management process within MACRA.
  3. Checking that MACRA assets are being safeguarded.
  4. Carrying out project audits for undertaken by MACRA and those funded by other international organizations.
  5. Carrying out specific investigations when there is suspicion of fraud or irregularities.
  6. Evaluating the reliability and integrity of financial and Operational Information.
  7. Assisting external Auditors on their external audit assignments.
  8. Checking that MACRA is complying with various legislations i.e. Communications Act, laws, policies, Taxation Act, Financial Management Act and Public Procurement Act.

In conducting its work, the Internal Audit Department has full, free and unrestricted access to all records, premises, property, personnel and systems of MACRA necessary for the proper performance of the internal audit function.

The Internal Audit Department adheres to generally Accepted International Auditing Standards, Internal Audit Charter and Internal Audit Policies in conducting its work. The Standards for the Professional Practice of Internal Auditing, issued by the Institute of Internal Auditors serve as guideline in the performance of all audits.