Internal Audit is a Managerial Control which functions by measuring and evaluating the effectiveness of internal control system in an organization.
The Internal Auditor is directly responsible to the Accounting officer for a detailed audit of the accounts, records and for the examination of the systems and procedure in force.

The Internal Audit is charged with among others the following responsibilities:

i. Advising the Accounting officer on all auditing matters, technical provisions of the audit regulations and Treasury Circulars;

ii. Ensuring full compliance at all times with the provisions of the extant financial guidelines;

iii. Ensuring adequate supervision and auditing of the disbursement of public funds and proper monitoring and accounting for revenue.

iv. Ensuring the pre-auditing of accounting records such as Books of Account, Main and Subsidiary Ledgers, Payment vouchers etc.

v. Auditing of Financial returns (Trial balance, Bank reconciliation, Revenue and Expenditure returns) other statutory returns and that the returns are promptly rendered to the Treasury in line with extant rules regulations.

vi. To ensure Value for money Audit of all financial activities.

vii. Periodic Projects inspection embarked upon by the Ministry and its Agencies.

viii. Procurement Audit of all contracts in compliance with Procurement Act.

ix. Ensuring periodic checks of all Government Statutory Corporations, Commission and Agencies under the Ministry.

x. Ensure that monthly Audit Progress Report are compiled and rendered regularly to the Accounting officer with copies to both Accountant-General of the Federation and Auditor-General for the Federation for informed decision on all the Financial and Non-Financial Activities of the Ministry