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Internal Audit Framework - National Treasury

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Internal Audit FrameworkInternal Audit Framework National TreasuryRepublic of South AfricaMarch 2009(2ndEdition)The Internal Audit Frameworkis being provided as a service to the Public Service. You may read, print and download the materials and documents; however the materials and documents are not for commercial purposes. Published by the National TreasuryTo obtain copies please contact:Office of the Accountant-GeneralNational TreasuryPrivate Bag X115Pretoria0001South AfricaTheInternal Audit Frameworkis also available of.

The National Treasury developed the Internal Audit (IA) Framework during the 2003/2004 financial year. The Framework derives its mandate from two legislations namely, the Public Finance Management Act, (Act No. 1 of 1999 as amended by Act 29 of 1999) (PFMA), and the Municipal Finance Manage-ment Act, (Act No. 56 of 2003) (MFMA). The

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