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Contents

Part VI · Budget Execution

33. Internal audit

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

(1)

Every Chief Accounting Officer or Accounting

Officer or governing body of a public entity in respect of which an internal auditor has been appointed shall ensure that the internal auditor exercises functions independently and is not assigned with a function that may amount to conflict of interest.

(2)

The internal auditor shall follow the directives issued under subsection (3) and shall submit a report setting out such findings on the respective Head of Expenditure to the

Chief Accounting Officer or Accounting Officer or governing body of the relevant public entity and copies of such report shall be forwarded to the Department responsible for the subject of Audit Management in terms of the provisions of sections 40 and 41 of the National Audit Act, No. 19 of 2018.

(3)

The Secretary to the Treasury shall issue directives with regards to strengthening of internal controls, internal audits and to audit management committees of public entities.

Part VII

Financial Management

Read on from Part VII

Part VIII

Statutory Funds

Read on from Part VIII

Part IX

Public Investment Management

Read on from Part IX

Part X

Government Borrowings and Guarantees

Read on from Part X

Part XI

Accounting and Reporting

Read on from Part XI

Part XII

State Owned Enterprises

Read on from Part XII

Part XIII

Provincial Councils and Local Authorities

Read on from Part XIII

Part XIV

Cadre Management

Read on from Part XIV

Part XV

Offences and Penalties

Read on from Part XV

Part XVI

Miscellaneous Provisions

Read on from Part XVI

Part XVII

Repeals

Read on from Part XVII

Part XVIII

Interpretation

Read on from Part XVIII