Finance Division / SPFMS

01The challenge

Establish a consistent, practical internal audit framework for government institutions, supported by clear governance arrangements and the skills needed to apply it.

02My contribution

As Senior Consultant for Internal Audit, I helped develop the framework through extensive consultation, rigorous debate and review with government officials, stakeholders, professional accountancy bodies representing chartered accountants, internal auditors and cost accountants, and the Financial Reporting Council (FRC).

Working with the project team and stakeholders, we developed:

• An Internal Audit Charter, defining internal audit’s mandate, authority and responsibilities.
• Audit Committee Charters for the Central Audit Committee and committees at ministry, division and agency (MDA) level.
• A Risk-Based Internal Audit (RBIA) Manual, covering annual audit planning, engagement planning, execution, reporting and follow-up.

03Adoption and capacity building

Approved by the Ministry of Finance and relevant government authorities, the manual became the model RBIA manual for the Government of Bangladesh. It has been implemented in the Roads and Highways Department (RHD), Primary Education, Public Works Department (PWD) and Local Government Engineering Department (LGED).

The programme also trained more than 100 employees in applying the framework. I personally provided hands-on guidance during an RHD audit conducted under the manual, with the audit report issued in 2025.

04Impact and future reach

The work established a common methodology and governance foundation for government internal audit, supported by practical implementation experience. The ongoing project plans to extend the framework across 60 ministries and departments.

05The implementation challenge

Sustaining and expanding this work requires skilled internal auditors. The absence of a dedicated government internal audit cadre remains a significant constraint. Demonstrating RBIA’s practical value can help build the case for a stronger professional staffing structure.

06How I can help your organisation

I bring experience in developing audit frameworks, building stakeholder agreement, training teams and guiding practical implementation—from institutional design through to audit delivery.