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AUTHORITY AND RESPONSIBILITY OF THE SERVICE

1) Authority to direct
The service shall not have authority to direct other persons in the agency, since internal
auditing is a staff or advisory function and not a line or operating function. It shall exercise
direct authority only over its own personnel in the Service.
While the Service is free to make recommendations it deems proper, the authority to order
compliance with them rests with the agency management.

2) Access to records, property premises
The Service, in the discharge of its function, will have the authority to examine all records,
books, vouchers and files of the agency, and will have have access to its property and
premises.

3) Reporting responsibility
The Service shall report directly to the head or assistant head of the agency. In certain
cases it may also report to the General auditing Office through its Internal Auditing
Coordinating Department.