
The Namibian government has introduced a new Internal Audit Manual aimed at improving financial oversight and ensuring consistent internal audit practices across all public institutions.
The manual, which applies to all government ministries, agencies, and regional councils, sets out standard procedures for how internal audits should be conducted.
It is designed to strengthen accountability, reduce financial mismanagement, and improve how public money is monitored.
Speaking at the launch on behalf of the Minister of Finance, Executive Director Michael Humavindu said the manual is a key step in tightening control over public spending.
“With these updated guidelines, we are strengthening the framework that supports rigorous internal auditing practices, a critical pillar for ensuring that government operations remain transparent, accountable, and effective,” he said.
Humavindu added that the manual has been adapted to Namibia’s specific needs but is aligned with international standards.
He also thanked the Commonwealth Secretariat for helping review and improve the document.
Maxine Cloete-Hangula, Director of Government Internal Audit and Policy Coordination, said the manual was developed with input from technical teams and other stakeholders.
She stressed the growing importance of internal auditors in managing public funds and reducing risk.
“With these manuals, we are setting a standardised framework and clear guidance to ensure that internal auditing across Offices, Ministries, Agencies and Regional Councils is consistent, efficient, and in line with international best practices,” she said.