Internal Audit in a District Assembly ensures that public funds and resources are used properly and in accordance with government laws and regulations. Guided by the Internal Audit Agency Act, 2003 (Act 658), the unit reviews financial activities, evaluates internal control systems, and monitors revenue and expenditure to prevent fraud and mismanagement. It also conducts risk assessments, audits development projects, and provides recommendations to management to improve efficiency, accountability, and transparency in the Assembly’s operations.