In NARO, the Internal Audit Unit is empowered by the Internal Audit Charter prepared by the Head Internal Audit, consented to by the Director General and approved by the NARO Council.
The function as defined by the Institute of Internal Auditors is independent objective assurance and consulting activity designed to add value and improve an organisations operations. It helps an organisation accomplish its objectives by bringing a systematic disciplined approach to evaluate and improve the effectiveness of risk management, control and government process.
The role of the Internal Audit Unit in Rwebitaba ZARDI is to provide independent assurance that the institute’s risk management, governance and internal control processes function effectively.
The Unit deals with issues that are fundamentally important to the survival and prosperity of the institute. The unit looks beyond financial risks and statements and considers broader issues such as the institute’s reputation, growth, its impact on the environment and the way it treats its employees.
The Internal audit Unit helpsthe institute to succeed through a combination of assurance and consulting. The assurance part of the work involves telling management how well the systems and processes designed to keep the institute on track are working. The unit provides unbiased and objective view by being independent from the operations they evaluate and report to the Head of Audit at NARO Secretariat.
The Internal Audit Unit staff are qualified, skilled and experienced people who work in accordance with their Code of Ethics. They are independent people who stand up and be counted and have mixed of skills and knowledge in the subject area.