The Internal Audit Activity is an independent appraisal which examines and evaluates Mkhambathini Local Municipality’s activities as a service to Management and the Council. To provide for the independence of the Internal Auditing Activity, its personnel report to the Municipal Manager who report functionally to the Audit Committee.
The department supports members of Mkhambathini Local Municipality in the effective discharge of their duties. The identification and prevention of fraud is clearly a management responsibility. Internal Audit is well qualified and experienced to assist management to identify the main fraud risks facing Mkhambathini Local Municipality and can assist management in recommending the appropriate controls to be implemented to reduce the risks.
The scope of work of the Internal Audit Activity is to determine whether the Mkhambathini Local Municipality network of risk management, control and governance processes, as designed and represented by management, are adequate and functioning in a manner to ensure:
- That risks are appropriately identified and managed;
- That interaction with various governance groups occurs as needed;
- That significant financial, managerial, and operating information is accurate, reliable, and timely;
- That employees’ actions are in compliance with policies, standards, procedures, and applicable laws and regulations;
- That resources are acquired economically, used efficiently, and adequately protected;
- That programs, plans, and objectives are achieved;
- That quality and continuous improvement are fostered in the Mkhambathini Local Municipality control process; and
- Those significant legislative or regulatory issues impacting the Mkhambathini Local Municipality are recognized and addressed appropriately.
- Evaluate and report on Performance Management.
Manager – Internal Audit
Tel: 031-785 8875