I. INTERNAL AUDIT CHARTER - Ministry of Health

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Government Internal Audit Standards, Royal Government of Bhutan (c) (d) Co-operative relationships with line Agencies enhance the ability of internal audit to achieve its objectives effectively. Audit work should be planned in conjunction with management as far as possible, particularly in respect of the timing of audit work except where unannounced visits are essential to the achievement of the audit objectives. When fraud is suspected or detected, decisions to involve external agencies such as the RAA/ ACC/ Police should be reported internally to the Head of the Ministry/Agency. 19.2.3 Relationship with other internal auditors Where internal auditors need to work with internal auditors of another organization, the roles and responsibilities of each party should be agreed and endorsed by each Head of Ministry/Agency. Whenever possible, agreement should be sought for joint working or placing professional reliance on work carried out by one party. 19.2.4 Relationship with external auditors (a) (b) The Head of Internal Audit should seek to discuss common understanding of audit techniques, methods and terminology. In particular, Heads of Internal Audit should offer the external auditor the opportunity to rely on their work where appropriate, provided this does not prejudice Internal Audit’s independence. In any case of conflict with the external auditor, the Head of Internal Audit will consult with, or refer the matter to the Head of Ministry/Agency. 19.2.5 Relationship with other review bodies. (a) (b) Where other assurance and review bodies such as Revenue Audit or compliance teams are in place, internal audit should look for opportunities to gain assurance from their work. If it is intended to place formal reliance on work by such bodies, an appropriate audit or quality assurance exercise should be carried out to ensure that each body’s work is carried out to a suitable standard to enable reliance. The Head of Internal Audit should establish a means to gain an overview of other assurance providers’ work to enable them to identify and consider individual or common material issues or emerging themes. If appropriate, they should be reported to the Head of the Ministry/Agency. Internal Audit Section, Ministry of Finance, Thimphu Page 16 of 28
Government Internal Audit Standards, Royal Government of Bhutan 19.3. STAFFING, TRAINING AND DEVELOPMENT 19.3.1 Principles of staffing, training and development. Internal audit should be appropriately staffed in terms of numbers, position level, qualification levels and experience, keeping in mind its objectives and these Standards. Internal auditors should be properly trained to fulfill their responsibilities and maintain professional competence. 19.3.2 Qualifications of Internal Audit. (a) (b) The Internal Auditors should be adequately qualified and have experience in Government functions so that they understand the policies, procedures and work environment. They also should have skill & knowledge required of an Internal Auditor. All Internal Audits should be led or supervised by trained Internal Auditors. 19.3.3 Staffing the Internal Audit 22 (a) (b) (c) The Internal Audit should have access to the full range of knowledge, skills, qualifications and experience to meet its objectives and these standards. In addition to Internal Audit skills, the Head of Internal Audit should specify any other professional skills which may be needed by the Internal Audit. The MoF in coordination with RCSC shall be responsible for recruiting internal auditors with required qualifications and qualities. The Internal Audit may seek services of experts/ specialists whose knowledge, training and experience enhances the organization’s overall audit capability, and does not jeopardize its compliance with these standards. 19.3.4 Continuing Professional Development (a) There shall adequate professional development programmes continuously to maintain and develop their skills. (b) The MoF shall make appropriate provision for maintaining and developing the competence of audit staff. Internal Audit Section, Ministry of Finance, Thimphu Page 17 of 28
Page 1 and 2: Internal Audit Charter, Royal Gover
Page 7 and 8: Code of Ethics for Internal Auditor
Page 13 and 14: Government Internal Audit Standards
Page 15: Government Internal Audit Standards

I. INTERNAL AUDIT CHARTER - Ministry of Health

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