About Us
Our Mandate
DIA's mandate, established under the Public Finance Act, is to provide independent and objective assurance over the use of public resources across Government.
Read moreScope of Work
Audit coverage spans all Ministries, Departments and Agencies — covering financial, operational, IT and compliance reviews aligned with national priorities.
Read moreAudit Services
Financial, compliance, performance and information-systems audits, plus special investigations and follow-up engagements across the public sector.
Read moreAuthority
DIA derives its authority from the Public Finance Act and supporting regulations, granting unrestricted access to records, personnel and premises of audited entities.
Read moreAdvisory & Coordination
Beyond assurance, DIA advises MDAs on internal control design, coordinates the internal-audit profession, and reports systemic findings to Government.
Read moreReporting Procedures
Reports flow administratively to the Permanent Secretary and functionally to the Audit Committee, ensuring both day-to-day accountability and independence.
Read moreResponsibility
Auditors uphold integrity, due care and professional standards — while audited entities remain responsible for their own controls and risk management.
Read moreWhat we do
Ministry & Agency Audits
Cyclical audits of MDAs covering financial reporting, procurement, payroll and programme delivery.
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.
Management
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Mr. Masireh K Drammeh
Director General, Directorate of Internal Audit

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.
Stakeholder Enquiries
Ministries, Departments, Agencies and partners are welcome to submit enquiries about our work, request engagement, or seek clarification on audit matters. Submissions are routed to the Directorate and answered through official channels.
For confidential reporting of fraud, waste or abuse, please use the Whistleblower channel above.
For correspondence with the Directorate of Internal Audit, please use the official channels below.