1. Ensure compliance with the organization's financial, administrative, and operational policies and procedures.
2. Promote transparency, accountability, and integrity across all organizational operations.
3. Identify risks, gaps, and inefficiencies, and provide actionable recommendations for improvement.
4. Ensure compliance with donor requirements, contractual obligations, and international best practices in internal audit.

This policy applies to all units, departments, and activities within the organization, including:

1. The organization shall maintain an independent internal audit function reporting directly to senior management and the board.
2. The internal audit team shall have unrestricted access to all financial, operational, and administrative records.
3. The team shall be sufficiently qualified, experienced, and independent from the day-to-day operations of the units they audit.

1. Review financial transactions, accounting records, and budget implementation for compliance with approved policies and procedures.
2. Assess the effectiveness of internal controls, risk management, and governance processes.
3. Monitor compliance with donor requirements and contractual obligations.
4. Identify inefficiencies, operational gaps, and risks, and recommend corrective actions.
5. Provide guidance and support to units to strengthen financial and operational controls.
6. Report audit findings and recommendations to senior management and donors as required.

1. Develop an annual audit plan identifying units, programs, and activities to be reviewed.
2. Conduct field audits, document reviews, and verification of supporting evidence for all financial and operational transactions.
3. Prepare detailed audit reports highlighting findings, risk assessments, and recommendations for corrective actions.
4. Follow up on implementation of audit recommendations and prepare progress reports for senior management and donors.

1. Maintain comprehensive records of all audit work, findings, and recommendations for at least seven (7) years.
2. Provide monthly, quarterly, and annual internal audit reports summarizing audit activities, outcomes, and recommendations.
3. Ensure audit reports are submitted to senior management, the board, and donors as appropriate.

1. All information, documentation, and findings obtained during audits shall be treated as strictly confidential.
2. Audit information shall only be used for the purposes of internal auditing, compliance monitoring, and organizational improvement.

1. Integrate risk assessment into all audit activities to identify financial, operational, and compliance risks.
2. Recommend measures to mitigate identified risks and strengthen internal control systems.
3. Ensure adherence to donor requirements, legal regulations, and organizational policies.

1. Review and update the internal audit policy and procedures annually to align with best practices and evolving donor requirements.
2. Incorporate lessons learned from audits, external evaluations, and feedback to enhance audit effectiveness.
3. Provide ongoing training and capacity-building for audit staff to maintain professional competence.

1. Senior management is responsible for ensuring that audit recommendations are implemented effectively.
2. The board or governing body shall periodically review audit reports to ensure organizational compliance and effectiveness of internal controls.
3. The internal audit function shall maintain independence and objectivity, reporting directly to the board or designated audit committee.