·         Carry-out the internal audit procedures in light of the internal audit plan.

·         Document the procedures conducted and the details of transactions audited and results thereon.

·         Document the instances of non-compliance with laws and regulations and report the irregularities found to the manager internal audit instantly.

·         Document the irregularities found where the internal control procedures are not followed or overrode.

·         Perform follow-up procedures to check the irregularities have been corrected and not repeated.

·         Retain the record for the audit conducted on periodic basis.