Internal Audit was established by Malawi government in July, 2003 to improve accountability in the use of public resources, reduce potential risks of corruption and financial mismanagement.

Prior to establishment of Central Internal Audit Unit (CIAU), Internal Audit function were being carried out by Accounting personnel under the Accountant General. These later became part of Internal Audit Services. Their work was not systematic and mostly involved pre-auditing financial transactions. The audit staff were neither professionally qualified nor applied Institute of Internal Auditors (IIA) Standards. 
The Internal Audit Charter provides the purpose, authority and responsibility of the Internal Audit Services in the Ministry. Internal Audit Services is empowered to provide independent assurance and consulting services on governance, risk management and control processes to support the achievement of the Ministry of Lands objectives.
To provide risk-based and objective assurance, advice and insight on governance, risk management and control processes in order to improve Ministry of Lands service delivery.
To be independent, leading and high performing Internal Audit Function respected for the impact of its work rendered to the Ministry of Lands.
Willing to accept responsibility for our actions and take ownership of the work assigned to us.
Strive to consistently maintain confidentiality in all circumstances as required by professional standards
Committed to the highest level of ethical conduct in the performance of our work.
Service Excellence
Deliver unquestionable stakeholders value and satisfaction by continuously improving the quality of our services.
The Internal Audit Section in the Ministry is headed by the Deputy Director of Internal Audit Services. It has the Chief Internal Auditor as the Deputy Head, the Principal Internal Auditor, Internal Auditor and two Assistant Internal Auditors. 
Engagement to obtain sufficient appropriate evidence to express a conclusion proving reasonable or limited assurance as to whether Ministry of Lands has complied with specified requirement or adhered to appropriate legislation.
Internal audit Section adds value and improves the Ministry of Lands through provision of the following assurance services audits: 
  • Financial Audits
  • Evaluate accounting and financial reporting processes for the Ministry to ensure financial transactions are complete and accurately reflected in the financial reports
  • Assess whether financial statements assertions about past performance of the Ministry are fair, accurate and reliable. Examples being Revenue and Expenditure Controls.
  • Compliance Audits
  • Assess conformance with established laws, standards rules, policies, plans, procedures, contracts and other requirements.
  • Assess adherence to risks and their mitigation plans to ensure the Ministry is promoting ethical behavior and don’t expose government to legal and regulatory liability that are avoidable.
  • Operational Audits
  • Evaluate Ministry of Lands’ actions and programs to determine their adequacy, effectiveness, efficiency and economy in meeting set objectives. Examples being reviews Asset Management, Human Resource Management, Procurement etc
  • ICT Audits
  • Evaluate adequacy and effectiveness of controls in responding to ICT risks relating to integrity, confidentiality and reliability of information effectiveness and efficiency of operations, safeguarding assets and compliance with ICT Laws and regulations. Examples being IT Controls, IT Security, IT Governance and Disaster Recovery. 
Advisory and related Ministry service activities, nature and scope of which is agreed with the Ministry and is intended to add value and improve lands’ governance, risk management and control processes without assuming management responsibility. Examples being advice, training, counsel, investigations and facilitation
Trainings that are singly or jointly conducted by the Internal Audit function on governance, risk management and control processes, anti-money laundering and anti-corruption or bribery practices.
Recently on 4th November, 2022, the Internal Audit Section jointly with Financial Intelligence Authority (FIA) trained Real Estate Sector High Level stakeholders on money laundering and terrorist financing. The emphasis was on proliferation of money laundering by the Agents due to the weak entry regulation into the sector.
  • Sensitization or Education on Corrupt Practices Act training,
  • Integrated Risk Management training,
  • Money Laundering and Terrorist Financing training of Regional Officers,
  • Training on provisions of the amended Public Finance Management Act 2003