Solomon Islands - Ministry of Finance and Treasury

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Internal Audit provides an independent review of the internal control framework for the Ministry of Finance to ensure that that there is:

  • effective, efficient operations and use of resources;
  • reliable information;
  • compliance with legislation, policies and procedures; and 
  • safeguarding of Ministry assets.

Internal Audit also has oversight of internal audit functions across the whole of government and provides advice and training to both auditors and accountants and management in Ministries, state owned enterprises and provincial governments.


Internal Audit’s role and authority is established under the Public Finance and Audit Act and is specifically referred to in Chapter 8 of the Financial Instructions. When an Audit Committee is established for the Ministry of Finance, Internal Audit will have a reporting responsibility to this governance body.


Internal Audit compliments the role of the Office of the Auditor General, but is more focused on systems of internal control and risk management than on financial statement attestation.


Internal Audit is staffed by the Director, a Senior Internal Auditor, 2 Assistant Auditors, and a Technical Advisor who is sponsored by the Commonwealth Secretariat.