(1) There shall be established in each MDA and MMDA, an internal audit unit which shall constitute a part of the MDA or MMDA.

(2) There shall be appointed for each internal audit unit, personnel required to ensure an effective and efficient internal auditing of the MDA or MMDA concerned.

(3) An internal audit unit established under subsection (1) shall in accordance with this Act and standards and procedures provided by the Agency, carry out an internal audit of its MDA or MMDA and shall submit reports on the internal audit it carries out to the Director-General of the Agency.

(4) The internal audit unit of an MDA shall submit a copy of its internal audit report to its management body and such other persons as it is required to submit the report.

(5)

(a) The autonomous bodies of the Constitution shall be Subject to the standards and procedures of the agency and shall have Internal audit units.

(b) The internal audit units of the autonomous bodies shall not be subject to the agency but shall be subject to the Auditor-General.

(6) A copy of an internal audit report of an MMDA shall be submitted to its Regional Co-ordinating Council.

(7) A Regional Co-ordinating Council shall furnish the Agency with a copy of an internal audit report submitted under subsection (6).

(8) The Audit Report Implementation Committees of MDAs and MMDAs as established under section 30(1) of the Audit Service Act, 2000 (Act 584) shall be responsible for the implementation of the recommendations of the internal audit reports.