The Internal Audit fuction is a statutory requirement  provided for under section 90 of the Local Government Act(cap.243) and section 48 of the Public Finance Management Act 2015 .The department  is headed by the  District Internal Auditor (Principal Internal Auditor).

The role of the interrnal audit is to; 

a) Appraise the soundness and application of the accounting and operational controls of the vote;

b)Evaluate the effectiveness and contribute to the improvement of risk management processes;and

c)Provide assurance on the efficiency,effectiveness of the economy in the administration of programs and operations of the vote.

The structure provides for another staff in the department as Internal Auditor at district level and a Senior Internal Auditor in the urban local government.The level of staffing is 100%  which implies that the department is fully operational.