Department Information
Overview
Our Internal Audit Unit (IAU) is established within the Ministry of Sport and Youth Affairs in accordance with the Financial Regulations under the Exchequer and Audit Act, Chapter 69:01, Section 13(4), which requires that each Accounting Unit have an independent Internal Audit section.
Our Unit operates within a legislative and governance framework that includes the Constitution of Trinidad and Tobago, the Exchequer and Audit Act, Financial Regulations and Instructions, and circulars issued by the Treasury and Comptroller of Accounts.
Internal auditing is an independent and objective assurance and consulting activity designed to add value and improve operations by evaluating risk management, control, and governance processes. Our role is to support the Accounting Officer in fulfilling statutory responsibilities for the control, management, and accountability of public funds and resources.
Vision
To be a strategic partner in public sector governance, recognized for strengthening accountability, enhancing internal controls, and safeguarding the financial integrity of the Government of Trinidad and Tobago.
Mission
To assist the Accounting Officer in the effective discharge of responsibilities by providing independent and objective assurance and advisory services that evaluate and improve risk management, internal control systems, and governance processes across the Public Service.
Core Values
We are guided by the following values:
- Integrity.
- Independence.
- Objectivity.
- Accountability.
- Confidentiality.
- Professional competence.
- Transparency.
Main Functions
Our Internal Audit Unit provides assurance to the Accounting Officer through independent assessments of internal controls, financial systems, and operations. We evaluate the adequacy and effectiveness of accounting and operational controls and recommend corrective action where weaknesses are identified.
We also conduct compliance and regulatory audits to verify that departments and units comply with the legal and administrative frameworks governing the Public Service, including relevant Acts, regulations, and circulars. In addition, we review financial and operational information, assess risk management processes, provide advisory support, monitor the implementation of audit recommendations, and liaise with the Auditor General’s Department and other oversight bodies.
Roles and Responsibilities
Auditor II (Head of Internal Audit Unit)
The Auditor II provides overall leadership, management, and strategic direction for the Unit. Responsibilities include developing a risk-based annual audit work plan, ensuring audits are conducted in accordance with the Internal Audit Manual and professional standards, reporting significant risks and findings, maintaining documentation, monitoring recommendations, and liaising with oversight bodies.
Auditing Staff
Our Auditor I officers and Auditing Assistants support the execution of audit assignments and the delivery of the Unit’s mandate. Their responsibilities include conducting audits, evaluating controls and risk management processes, preparing working papers and draft reports, identifying weaknesses and non-compliance, maintaining confidentiality, and following established audit procedures.
Structure
Table 1 provides the Internal Audit organizational structure.
