Internal Audit Division

Published: Friday, 14 March 2014



The internal audit is an independent and objective assurance and consulting activity designed to add value and improve the operation of the Education Sector of the Solomon Islands. It will help Government accomplish its objectives by bringing a systematic disciplined approach to evaluate and improve the effectiveness of risk management control and governance process.

Internal audit's primary role is to provide an opinion to the Permanent Secretary Education, management and Accounting officers on risk management, control and governance, by measuring and evaluating the effectiveness of these controls and systems within the education sector.

The paramount focus of internal audit is to give assurance to management that internal controls in the area under review exist and are operating properly to ensure:

  1. efficient and effective operations and use of resources
  2. compliance with SIG policies and procedures stipulated in the Financial Instruction and Public Finance Audit Act, and other relevant legislation and standards.
  3. Information is reliable and assets are safeguarded.
  4. the potential for the occurrence of fraud is minimised.