To provide independent objective assurance and consulting services that adds value to the overall operations of Parliament of Zimbabwe.


To provide independent, objective assurance and consulting services that evaluate the effectiveness of risk management, internal control and governance processes of Parliament.


We are committed to operating on the principles mirroring the profession and practice of internal auditing underpinned by the following core values:

Our values are:

  • Independence
  • Objectivity
  • Integrity
  • Transparency
  • Respect
  • Honesty
  • Confidentiality
  • Competency
  • Professionalism
  • Timeliness
  • Teamwork



The Internal Audit Charter sets forth the authority and responsibilities of the Internal Audit function and provides guidelines for its interaction with various departments of Parliament and senior management. The purpose of the Internal Audit is to determine whether Parliament’s internal control, risk management and governance processes, as designed and implemented by management are adequate and functioning to ensure that:

  • Risks are appropriately identified and managed.
  • Financial, managerial, and operating is accurate, reliable and timely.
  • Officers’ actions are in compliance with Parliament’s policies and procedures, and applicable laws and regulations.
  • Resources are acquired economically, used efficiently and adequately protected.
  • Adherence to Quality Management System (QMS) standard, International Organization for Standardization (ISO 9001:2015). This requires a risk based thinking approach and continuous improvement is fostered in the Parliament’s control processes.
  • Plans and objectives are achieved.
  • The department also exists to compliment the oversight role of the Auditor General (AG).
  • The Internal Audit is established in terms of the Public Finance Management Act (PFMA) 11/2009, chapter 22:19 section 80.



The department is headed by a Director who functionally reports directly to the Clerk of Parliament. The audit report is produced for the attention of the Clerk of Parliament and copied to Treasury (Accountant General) and Auditor General.



The Public Finance Management Act Chapter 22: 19 section 84 requires that,

  1. Every Ministry, statutory fund, constitutional entity and public entity shall establish an audit committee.
  2. The responsibilities of an audit committee shall include the following—
  • to review internal controls, including the scope of the internal audit programme, and the internal audit findings, and to recommend appropriate action to be taken by the responsible authorities;
  • to ensure that accounts are prepared in a timely and accurate manner and to ensure the prompt publication of the annual accounts;
  • to review with the Auditor-General or other external auditors, as may be appropriate, the scope of their audit plan, the system of internal audit reports and assistance given by officers or staff to the auditors and any findings and action to be taken in connection therewith.