Internal Audit

Internal Audit


The Royal Government of Bhutan has initiated major reforms to decentralize responsibility and authority to the people. The policy of decentralization diverted with the devolution of all executive authority to the elected Council of Ministers in 1998. The Government has placed the highest importance to enhancing good governance based on the pillars of efficiency, transparency and accountability. Thus, the Internal Audit System was established out of the strong political will of the government to enhance the good governance. The RCSC was very much interested to strengthen and institutionalize the Internal Auditing System in the civil service. The changing political system would require strong and efficient civil service and one of the ways of strengthening the civil service is through the services of the Internal Auditing. As per the decision of the Royal Government of Bhutan the Internal Audit Division was established in the Ministry under the direct supervision of the Minister or the Head of the Ministry effective from July 2000.

Internal auditing is an independent appraisal function established within the Ministry and is an important part for the management in assuring the activities of an organization are carried out in an efficient, orderly and effective manner. IAD helps to enable all departments under the ministry to achieve its goals and objectives.

The Internal Audit Division is entrusted for strengthening and improving the internal control systems of the ministry/organizations by evaluating risks, the internal controls and redundancy of internal controls and providing recommendation measures where they are found ineffective, deficient and non-operational.
To cherish His Majesty the King’s noble aspiration to have a dynamic, professional and efficient civil servents in the government with high degree of integrity, morality and credibility of public services.
  • To examine, assess, identify risks and evaluate internal controls.

  • To evaluate transparency, efficiency, accountability, professionalism and effectiveness of management operations and performance.

  • To appraise delivery of credible public services in a reasonable time.