The Internal Audit and Investigations Department aims to assist Ministries to better manage their resources by carrying out audits of:

• The effectiveness and integrity of financial, operational and management control systems, including safeguards against fraud and abuse, in relation to the risks involved;
• The extent of compliance with the laws and regulations of Malta and those emanating from its international commitments;
• The extent to which resources are acquired economically and used efficiently;
• The extent to which organisations have structures appropriate to their functions;
• The action taken by Ministries, Departments or other entities to remedy weaknesses identified by internal audit reviews or investigations.

The Department also aims to create and sustain linkages between itself and other auditing and investigative agencies, both locally and abroad, so as to enable coordinated action to be taken in cases of suspected mismanagement or fraud in the use of public funds.