Internal auditing is a global profession which serves as an independent, objective assurance and consulting activity designed to add value and improve operations. In its drive towards excellence, IAS conducts all assurance and consulting engagements through effectively operating in line with the core principles of internal auditing:

• Demonstrating integrity;
• Demonstrating competence and due professional care;
• Being objective and free from undue influence (independent);
• Aligning itself with the strategies, objectives, and risks of the CIG;
• Being appropriately positioned and adequately resourced;
• Demonstrating quality and continuous improvement;
• Communicating effectively;
• Providing risk-based assurance;
• Being insightful, proactive, and future-focused; and
• Promoting organisational improvement.

Within the CIG, the IAS helps entities to accomplish their objectives by bringing a systematic and disciplined approach to evaluate, safeguard and improve the effectiveness of governance, risk management, and control processes. The IAS remit aligns with that of the Audit Risk and Assurance Committee (ARAC) for the core Ministries and Portfolios. The IASs remit further extends to include Statutory Authorities and Government Owned Companies (SAGCs) in accordance with the Public Authorities Act. The IAS fulfils its role by conducting various types of engagements. These can either be assurance or advisory engagements.