The Internal Controls and Audit Department (ICA) is an independent and objective appraisal department created by the NRA Act 2002.The primary role of this department is to advise the Board through the Audit Committee and the Commissioner General on internal controls, risk management and governance systems in the Authority. This is done by measuring and evaluating the effectiveness of controls and systems in achieving the Authority’s strategic and operational objectives.

In addition, the department provides assurance to Management in systems they are responsible for and assist Management in making improvement to these systems. The department also provides consultancy services as and when it is required by the Board or Management.

The output of the Department is communicated to the Audit Committee for better guidance and control. This service is provided through a risk based audit methodology using the international standards for internal audit, CoSo and CoCo Models.