The Internal audit Secretariat is inherent in Section 38 of the Public Financial Management (PFM) Act of 2009, which mandates the establishment of an Internal Audit Department for each public sector entity.

The function of the internal audit function Division is to ensure an effective and independent Internal Audit function that is not controlled by the entities that are the subject of internal auditing. It also incorporates internal audit results in the  `priority setting, planning and decision making processes at the various public sector entities; and progressively build the capacity of internal audit functions in the various ministries and agencies as the provision of financial management responsibilities is devolved to Ministries and Agencies.