The Internal Audit Division of the National Engineering Research and Development Centre of Sri Lanka operates under Section 40 of the National Audit Act to ensure that the responsibilities of the Centre are fulfilled in accordance with Sections 38(b) and 38(f) of the said Act. The Division exercises the powers vested in it under Financial Regulations 133 and 134, as well as the directives issued in Management Audit Department Circular No. 01/2025 dated 28.04.2025.
The Division takes action in accordance with the instructions and guidelines issued from time to time by the Department of Management Audit. It conducts Audit Committee meetings of the Centre once every three months and takes follow-up action to verify the progress in implementing the decisions taken at such meetings.
The Internal Auditor reports directly to the Chairman of the Centre and is responsible for evaluating internal controls, risk management, and operational efficiency, with the objective of preventing fraud, ensuring regulatory compliance, and enhancing accountability in governance.