Bangladesh Plans Comprehensive Internal Audit Reform in Government Ministries

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Gazipur:Bangladesh plans to institutionalize internal auditing across government ministries and divisions, with proposals for permanent audit units and stronger oversight aimed at preventing financial losses, improving accountability, and protecting public service delivery.

According to United News of Bangladesh, the proposed reforms involve establishing internal audit units or directorates in three phases over three years, pending administrative approval. This would replace the current system that relies on temporarily assigned officials and faces capacity constraints.

The plans were discussed during a three-day workshop titled 'Workshop on Institutionalising Internal Audit in the Public Sector Sustainability and Way Forward,' held from October 8 to 10 at a hotel in Gazipur. The event was organized by the Internal Audit and Audit Follow-up Scheme under the Strengthening Public Financial Management Programme to Enable Service Delivery (SPFMS) of the Finance Division.

Finance Secretary Dr. Md Khairuzzaman Mozumder attended the inaugural session as the chief guest and unveiled the revised 2026 Model Risk-Based Internal Audit Charter and Manual. This provides an updated framework for internal auditing in government and is based on the Global Internal Audit Standards 2024, clarifying auditors' mandates, responsibilities, and reporting arrangements.

Additional Secretary of the Finance Division Mohammad Azad Sallal delivered a key presentation on the Sustainability Plan for Internal Audit in the Public Sector. In his speech, Khairuzzaman emphasized the government's commitment to institutionalizing internal audit in the public sector and highlighted the initiative as a landmark step towards transparency and accountability in public fund management.

The revised audit framework aims to provide an institutional basis for objectively examining government operations and advising management on protecting public resources, strengthening controls, and addressing weaknesses. Under this framework, auditors will report functionally to the relevant internal audit committee and administratively to the secretary or principal accounting officer, enhancing professional independence and ensuring that audit findings are scrutinized beyond daily operating officials.

For citizens, these reforms are significant as they impact the quality of healthcare, primary education, roads, and public infrastructure. Risk-based internal auditing will assess vulnerabilities in financial, procurement, operational, and information technology areas that could lead to resource wastage, project delays, or disruptions to public services.