Office of the Internal Auditor General (OIAG) — Charter

1. Purpose & Scope

This Charter defines the mandate, governance, responsibilities and authorities of the Office of the Internal Auditor General (OIAG). It sets out the scope of OIAG’s activities, reporting lines, and the standards that govern internal audit across MDAs and LGAs within the Revolutionary Government of Zanzibar.

2. Legal Basis

OIAG derives its authority from Section 114 of the Public Finance Management Act, 2016 and any other relevant legislation, regulations, and government directives.

3. Mandate & Functions

• Conduct risk-based internal audits across MDAs & LGAs.
• Provide assurance and advisory services on governance, risk management and internal control.
• Issue internal audit standards, policies and guidelines.
• Coordinate internal audit capacity building and quality assurance.
• Report systemic control weaknesses to relevant authorities.

4. Organisation & Governance

OIAG is headed by the Internal Auditor General. The office is structured into the following principal units: Kamati Kuu ya Ukaguzi, Vitengo (departments), and Divisheni (divisions). Detailed organisational structure is provided in the Organisation Structure appendix.

5. Roles & Responsibilities

1. Internal Auditor General: Overall leadership, independence, reporting to designated authority.
2. Deputy / Heads of Units: Operational leadership, quality control, stakeholder engagement.
3. Audit Teams: Plan and perform audits, prepare reports and recommendations.

6. Quality Assurance & Reporting

OIAG will maintain a quality assurance and improvement program including internal reviews, external assessments, and continuous professional development. Audit reports will be issued timely to management and appropriate government authorities.

7. Resources & Capacity

OIAG will be provided with appropriate human, technical and financial resources to fulfil its mandate. Training and capacity building programs will be prioritized to sustain audit quality.

8. Amendments & Review

This Charter shall be reviewed periodically (at least every three years) or as required by regulatory changes. Amendments require formal approval as set out in Section 9.

9. Approval & E-signature

The Charter requires formal approval by the authorised signatory below. This document may be executed electronically; an electronic signature or an image of a handwritten signature accompanied by signer name, title, date and validated email address is acceptable where legally permitted.

E-signing instructions: preferred method is a trusted e-sign provider (DocuSign / Adobe Sign). Include signer email, set signature field, optionally require SMS or ID verification for high assurance.