Section 1 - Establishment Of Internal Audit Agency Section 2 - Object Of The Agency Section 3 - Functions Of The Agency Section 4 - Governing Body Of The Agency Section 5 - Membership Of The Board Section 6 - Functions Of The Board Section 7 - Tenure Of Office Of Members Of The Board Section 8 - Allowances For Members Section 9 - Meetings Of The Board Section 10 - Disclosure Of Interest Section 11 - Committees Of The Board Section 12 - Director-General Section 13 - Functions Of The Director-General Section 14 - Independence And Powers Of The Director-General Section 15 - Secretariat And Other Staff Of The Agency Section 16 - Establishment Of Internal Audit Units Section 17 - Action By The Agency Section 18 - Exhibition Of Professionalism And Competence Section 19 - Integrity Section 20 - Confidentiality Section 21 - Accounts And Audit Section 22 - Funds Of The Agency Section 23 - Annual Report To The President Section 24 - Regulations Section 25 - Offences And Penalties Section 26 - Interpretation Section 27 - Transitional Provision