The Internal Audit Service is responsible for conducting independent audits of financial management to ensure compliance with the principles of legality, transparency, efficiency, effectiveness and economy of the Ministry’s operations. The Service prepares risk assessments of all internal organisational units within the Ministry, bodies within the Ministry and the Study Centre for National Reconciliation public institute (SCNR) to enable the drafting of strategic work plans, in which the abovementioned units are ranked in order of risk and audit frequency within the five-year cycles, for the purpose of providing periodical audits of all units, subject to the availability of the Service’s resources.