The Internal Audit Activity is an independent appraisal which examines and evaluates uMngeni Local Municipality's activities as a service to Management and the Council. To provide for the independence of the Internal Auditing Activity, its personnel report to the Municipal Manager who report functionally to the Audit Committee.
The department supports members of uMngeni Local Municipality in the effective discharge of their duties. The identification and prevention of fraud is clearly a management responsibility. Internal Audit is well qualified and experienced to assist management to identify the main fraud risks facing uMngeni Local Municipality and could assist management in designing appropriate controls that could minimize the effects of the risks.
The scope of work of the Internal Audit Activity is to determine whether the uMngeni Local Municipality network of risk management, control and governance processes, as designed and represented by management, are adequate and functioning in a manner to ensure:
- • That risks are appropriately identified and managed
- • That interaction with various governance groups occurs as needed
- • That significant financial, managerial, and operating information is accurate, reliable, and timely
- • That employees‟ actions are in compliance with policies, standards, procedures, and applicable laws and regulations
- • That resources are acquired economically, used efficiently, and adequately protected
- • That programs, plans, and objectives are achieved
- • That quality and continuous improvement are fostered in the uMngeni Local Municipality control process; and
- • Those significant legislative or regulatory issues impacting the uMngeni Local Municipality are recognized and addressed appropriately. Evaluate and report on Performance Management.