Section 10, The Public Financial Management Act, 2016

(1) There shall be an Internal Audit Department withinthe Ministry which shall be responsible for – (a) performing the internal audit function of the Ministry; (b) ensuring that an internal audit department, division, or unit or an Audit Committee mentioned in subsection (1) of section 75 or subsection (1) of section 76 performs its responsibilities in accordance with internationally accepted standards; and (c) performing any other functions delegated by (2) The Director of the Internal Audit Department referred to in subsection (1) may issue guidelines and instructions to prescribe composition, appointment, functions, powers, and any other matters relating to an internal audit department, division, or unit or an Audit Committee mentioned in subsection (1) of section 75 or subsection (1) of section 76.