The Central Harmonisation Directorate within IAID is tasked with the harmonisation of the decentralised internal audit functions within Ministries and public entities having their own Internal Audit Units (IAUs).

The Central Harmonisation Directorate functions include:

• facilitating the establishment and effective operation of IAUs within entities;
• promoting harmonised methodologies and standards;
• monitoring and communicating emerging trends in internal auditing so as to promote best practices;
• evaluation of the established decentralised IAUs;
• periodic reviews of the Internal Audit Plans and Annual Reports;
• assessing the performance and results registered by the IAUs;
• conduct Quality Assurance assignments on the decentralised IAUs; and
• making submissions and recommendations to Audit Committees where necessary.