The Internal Audit division is an independent objective assurance and consulting appraisal function established to add value and improve the City of Windhoek’s operations by examining and evaluating the City of Windhoek’s activities. The objective of internal auditing is to assist the Council in the effective discharge of its responsibilities. This is done by providing the Council, the Management Committee, the Chief Executive Officer, and the other management members with an objective assessment of the adequacy and effectiveness of internal control systems at a reasonable cost.

 

The scope of work of the Internal Audit Division involves, inter alia, the performance of evaluations and appraisals of the City of Windhoek’s systems and risk management, control, and governance processes that are designed by management, which include:

a) Risks are appropriately identified and managed.
b) Interaction between the various governance groups occurs as needed.
c) Reviewing the reliability and integrity of financial and operating information and the means used to identify measures, classify and report such information.
d) Reviewing systems established to ensure compliance with relevant policies, plans, procedures and statutory regulations which could have a significant impact on the operations and reporting whether the City of Windhoek is in compliance.
e) Resources are acquired economically, used efficiently, and adequately safeguarded.
f) Programs, plans, and objectives are achieved effectively, efficiently, and economically.
g) Quality and continuous improvement are embedded in the City of Windhoek’s control processes.