To provide an independent and objective appraisal of activity for management and to furnish management with proper analysis, recommendations and information concerning the activity reviewed.


To promote positive change throughout the organization while ensuring that public resources are used effectively, efficiently and economically.



The Royal Government of Bhutan (RGoB) established an Internal Audit Service (IAS), as part of its efforts to further enhance good governance, transparency, accountability, efficiency and effectiveness of government operations, including risk management and the internal control framework.

Internal auditor provides an independent, objective and reasonable assurance and advisory services designed to add value and improve operations and bring in a systematic and disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes.

The Internal Audit Division is entrusted for strengthening and improving the internal control systems of the Dzongkhag by evaluating risks, the internal controls and providing recommendation measures for further improvement.


Objective of Internal Auditing

  • To assess the effectiveness and efficiency of an organizations operations
  • To assess compliance with the applicable rules and regulations
  • Ascertain economic and efficient use of resources and safeguarding of assets and properties
  • To  provide suggestion/recommendation for further improvement


Major Achievements

APA score of 85% as a Focal person for Anti- Corruption Commission (ACC)

Final Score of the Agency for implementing mandatory indicator in the APA 2017-2018

Agency            Score from  Part I (40 %)            Score from  Part II (60%)          Total Score (100):Part I + Part II

Zhemgang Dzongkhag           40                                               45                                           85




  • No competency to do Construction and IT audit due to lack of technical knowledge
  • One Man Army(As per TOR, Audit Planning has to be done by Chief Internal Auditor but in the Dzongkhag Level starting from planning to execution has to be done by Internal Auditor
  • Lack of Effective communication as we are working under same management


Strategies to overcome Issues and Challenges

  • Work in collaboration with Central Coordinating Agency (CCA), MOF to explore training in Construction and IT audit.
  • Discuss with HRO to input in the HRD master plan for additional staff
  • Ensure that independent view is expressed during the course of Audit

Internal Audit Services



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