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As enacted
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Part VII · Responsibilities of a Chief Accounting Officer and Accounting Officer

40. Internal audit

Official English translation. The Sinhala text prevails. Open the official Sinhala text, official PDF on documents.gov.lk

(1)

The Chief Accounting Officer of a Ministry shall appoint an Internal Auditor to such Ministry and the

Accounting Officer of each Department coming under such

Ministry shall appoint a competent auditor to carry out the

Internal Audit of such Department, and every other auditee entity shall have its own Internal Auditor, who is to perform an internal audit duly appointed by the governing body of such auditee entity.

(2)

Where an Internal Auditor has not been appointed under subsection (1), such appointment shall be made within a period not exceeding two years from the date of operation of this Act.

(3)

An Internal Auditor appointed under subsection (1)

shall directly report to the Chief Accounting Officer, the

Head or the governing body of such auditee entity, as the case may be, for the purposes of this Act.

(4)

Copies of all reports submitted by the internal auditors under subsection (3) shall be forwarded to the Department of Management Audit.

Read on from s 41

Part VIII

Offences and Penalties

Read on from Part VIII

Part IX

General

Read on from Part IX

Schedules