Central Coordinating Agency


As part of its effort to modernize government and decentralize functions, the Royal Government of Bhutan in the year 1998 embarked on a series of measures to enhance good governance in the country. As part of these measures, the Government decided to institute Internal Audit Service as an integral part of the internal control framework to enhance efficiency, effectiveness, transparency and accountability in its operations. Accordingly, on 1st June 2000, Internal Audit Units were established for the first time with a total of seventeen staff selected from various disciplines within the Civil Service and the Royal Audit Authority. Today, there are Internal Audit Units in 10 Ministries, 20 Dzongkhags and 2 autonomous agencies with total strength of 48 Internal Auditors.

The Central Coordinating Agency for Internal Audit Service (CCA) is the coordinating agency for all Internal Audit Units across the nation and it was established in the year 2010 through the Internal Audit Charter signed by the Finance Minister. The CCA has the following vision, objectives and mandates.

To be an independent assurance and consulting activity respected for the quality and impact of our work in supporting the Royal Government of Bhutan to enhance good governance, – the fourth pillar of Gross National Happiness, through improved ‘Risk management’, ‘Controls mechanism’ and ‘Governance processes’.

To add value and help organizations accomplish their goals through;

  • Coordinated internal audit functions across the country
  • Professional management and capacity development of internal auditors
  • Research and quality assurance of internal audit standards, methods, tools and manuals.

Terms of Reference:
In keeping with Section 23 (O) of the Public Finance Act of Bhutan 2007, there shall be a Coordinating Agency under Ministry of Finance to:

  1. Coordinate the overall Internal Audit functions in different Agencies across the nation.
  2. Ensure quality, uniformity and consistency of Internal Audit function across all Government agencies.
  3. Develop, review and modify the Charter, Standards, Manuals, and Code of Ethics from time to time.
  4. Render technical backstopping and consultation to the Internal Audit as and when required.
  5. Issue Guidelines to Internal Auditors.
  6. Promote understanding, acceptance and utilization of Internal Audit services by all levels of Management.
  7. Enhance skills, techniques and knowledge of Internal Auditors.
  8. Coordinate recruitments, transfers, promotions and develop career path for Internal Auditors.
  9. Develop terms of reference for Internal Auditors.
  10. Formulate and adopt the standards for the professional practice of Internal Audit.
  11. Create awareness on the importance of Internal Audit System among the stakeholders.
  12. Liaise with other national, regional and international bodies for the development of Internal Audit Services in the country.

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