LEGAL MANDATE

According to Section 2.2 of the IAA Act, the mandate of the IAA is to do the following: 
Establish and direct internal audit functions within all branches of Government including the Executive, Legislative and Judiciary; and all public sector entities such as, public corporations, autonomous agencies, autonomous commissions, Government ministries and the Central Bank of Liberia.

Promulgate and ensure that common internal audit standards and systems in keeping with best practice are established and maintained
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Provide oversight, including managerial, administrative and supervisory expertise at each of the established audit functions within each entity as stated in section 2.2 (a)
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Ensure that the ethics of internal audit according to the internationally accepted standards are strictly adhered to and followed. They shall be but not limited to competence, integrity, confidentiality and professionalism.”
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MANAGEMENT TEAM

David A. Kemah, MBA, CPA

director general

James Kerkulah, ACCA

deputy director general for Audit Services

mohammed b. korleh, CA

deputy director general for administration

Seiwon T. Seidi, CA

deputy director general for Special Audits

RECENT POST

BRIEF HISTORY

The Internal Audit Secretarial was established in December 2011 under the Ministry of Finance, Republic of Liberia, to provide an overarching legal and institutional framework within which to institutionalize, standardize and harmonize internal auditing across government. It was rooted in the Public Financial Management (PFM) Act of 2009 and the National Internal Audit Strategy of 2010 which called for an independent Internal Audit Secretarial. Its vision was that of an independent and objective assurance and consulting body that promotes continuous improvement in risk management, control and governance processes in the public sector; with a mission to support the Government achieves its objectives in a systematic and disciplined manner.

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