Our Vision

The Internal Audit Division strives to continually add value and mitigate risks through evaluation of the Guyana Revenue Authority’s operations.


To ensure that the organization’s activities are consistent with the Laws and Procedures of GRA and that the assets of the organization are safeguarded and are properly accounted for.


The Primary role of the internal audit function is to provide reasonable assurance to Executive Management and the Governing Board about the adequacy and effectiveness of the risk management control framework in operation. This assurance should ideally be provided in the form of written opinions.

The Secondary role is to strive relentlessly to strengthen and improve the risk management and control framework through the promulgation of best practices. As such, an effective internal audit function acts as a change advocate.

The precise scope of work of internal auditing must be determined by each individual department, but as a minimum, it should review and report upon:

  • The control environment as a whole, i.e. how the Heads direct and control the business?
  • The process by which risks, i.e. threats to the organizations are identified analyzed and managed;
  • Controls over key processes/operational and functional;
  • The reliability and integrity of management information;
  • The Safeguarding of assets.