அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(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.