Internal Auditor General Department is an independent function set up as stipulated in the Public Finance
Management Act.
With reference to the above statement, explain THREE responsibilities of Internal Auditor General Department as
provided in Section 73(3) of the Public Finance Management Act.
Outline FIVE different entities whose accounts the Auditor General is required to audit and report within six months
after the end of each financial year as provided in the constitution of Kenya, 2010.
The internal audit function plays a vital role in public governance. In relation to public finance management, evaluate
four roles of the internal audit department or similar agency in your country.
Discuss three roles played by the National Assembly budget committee or equivalent institution in your country in
relation to public finance management.
Describe three functions performed by the Internal Auditor-General Department of the National Treasury
conducting internal auditing of government entities.
Outline four contents of information that the National Treasury should include in the financial statements in respect to
the Contingencies Fund submitted to the Auditor-General.
The purpose of the Intergovernmental Budget and Economic Council is to provide a forum for consultation and cooperation between the national and county governments on various issues.
With reference to the above statement, summarise five issues for consultation between the national and county governments as envisaged in the Public Finance Management Act.