About the IAID

About the IAID

The Internal Audit and Investigations Department (IAID) aims to provide the Government of Malta with a functionally independent and professionally competent appraisal, consulting and investigative function established within Government to examine, evaluate, inspect, scrutinise and recommend on government activities as a service to Government itself. The Internal Audit and Financial Investigations Act, Chapter 461 of the Laws of Malta, provides for the regulation of the internal and financial investigative functions, including the power to carry out effective independent internal audits and financial investigations, providing for the necessary safeguards to ensure the protection of the financial interests of Government including the funds it may received or be required to manage under Malta’s international obligations.
 
The primary objective of the IAID is to assist Permanent Secretaries in the effective discharge of their duties. IAID furnishes Permanent Secretaries with analyses, recommendations, counsel and information concerning activities reviewed. The IAID is independent of the activities it audits to ensure objective judgement essential to its proper conduct and impartial advice to Government. No member of the IAID shall have authority over, or responsibility for, any of the activities reviewed. The involvement of the Department in developing or implementing departmental policies, systems and procedures shall be in an advisory capacity, in adherence to any past and/or present recommendations made by the IAID itself.
 
To achieve the above, IAID provide its services through the following four Directorates: the Internal Audit & Risk Management Directorate; Central Harmonisation Directorate; Financial Investigations Directorate; and EU Funds Audits Directorate. The IAID is fully committed to assist the Maltese Government to make the best use of public funds in order to achieve the results that the Maltese and EU citizens rightly expect to see.