Our Mandate
Established under the Public Finance Act, the Directorate of Internal Audit is the central internal audit authority for the Government of The Gambia. We evaluate the effectiveness of risk management, control and governance processes across the public sector — and report findings to the Permanent Secretary, the Minister, and the Internal Audit Committee.
Assurance
Independent verification of financial and operational controls.
Risk Audits
Risk-based engagements aligned with national priorities.
Compliance
Adherence to Public Finance Act and IPSAS standards.
Advisory
Guidance to MDAs on strengthening internal controls.
What we do
Ministry & Agency Audits
Cyclical audits of MDAs covering financial reporting, procurement, payroll and programme delivery.
Special Investigations
Targeted reviews into allegations of fraud, waste, or abuse referred by Government.
Capacity Building
Training and mentoring of internal audit units embedded across the public sector.
Information Systems Audit
Review of IT general controls, application controls, and data integrity in public systems.
Performance Audits
Evaluation of programme economy, efficiency and effectiveness.
Follow-up Engagements
Tracking implementation of prior audit recommendations.
Our Values
Integrity
We act with honesty and uphold the public trust placed in our office.
Independence
Our findings are objective, free from undue influence or interference.
Professionalism
We adhere to the International Standards for the Professional Practice of Internal Auditing.
For correspondence with the Directorate of Internal Audit, please use the official channels below. Audit findings and reports are handled in line with the Government Records Retention policy.