Federal Secretariat Complex, Abuja
Mon - Fri : 08.00 AM - 04.00 PM

Internal Audit Dept.


The internal audit is a managerial control which functions by measuring and evaluating the effectiveness of internal control system in the ministry, it also provides a complete and continuous audit of accounts and records of revenue, expenditure assets, allocated and unallocated stores (Chapter 1701 of the 2009 Financial Regulations). The department is directly responsible to the accounting officer, the permanent secretary.

The Department is headed by a Director with two divisions namely, Prepayment/Systems Audit and Budget Monitoring/Forensic Audit Division respectively.


  1. It conducts internal investigation and evaluation of activities for management
  2. It carries out both financial and management audit of other activities of the ministry with a view to monitoring their efficiency and effectiveness.
  3. It produces audit programs to cover all accounting records of the ministry.
  4. Ensuring compliance with audit guidelines, financial regulations, accounting codes and other extant roles.
  5. Ensuring adequate supervision and audit of the disbursement of public funds and proper monitoring and accounting for revenue
  6. Advising the accounting officer on all audit matters, technical provision of the Audit Regulations and the Treasury Circular
  7. Ensuring periodic check of all Government statutory corporations, commissions and agencies under the ministry. (NDDC)
  8. Ensuring training programmers for audit staff to prepare them for the efficient performance of their duties.
  9. Liaising with the Accountant General from time to time in the interpretation of the provisions of the Financial Regulation and other Treasury Circulars where necessary.
  10. Management Audit of System and Procedures in force of the various activities of the ministry
  11. Monitor project executed for value for money (Performance Audit).
  12. Assisting the Permanent Secretary in ensuring the laid down procedures are being observed in tendering for contracts.
  13. Store keeping with a view of preventing wastages, pilferages, extravagances and for transparency and accountability.

    Activities Carried Out In 2022-2023

  • The Department featured prominently in auditing the documents, contract papers and award letters on projects and programmes before payments were made to the beneficiaries.
  • The Department conducted a staff personnel Audit exercise in the Nine Niger Delta states in compliance with FR1529.
  • Monitoring and verification of ongoing projects in the nine Niger Delta states to ascertain their physical existence and evaluate performance against payments made in order to form an independent Audit opinion.
  • The audit of payment to beneficiaries, book of Accounts, stores and Assets of the Ministry.
  • The Dept. was involved in the receipt and distribution of palliatives to the Nine Niger Delta States to cushion the impact of the 2022 flood disaster.
  • The Dept. has submitted its report up to March 2023

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