Support to Internal Audit Agency to improve Internal Auditors Skills 1.   Human Resource Capacity Development TF090688  The requisite knowledge, skills and attitudes needed to perform their duties efficiently and effectively as Internal Auditors in MDAs and MMDAs are very low.  Training materials to assist the training of the Internal Auditors are inadequate.  In this connection, the Internal Audit Agency is developing Regulations, Standards, Manual and Audit Programmes. The Human Resource Capacity Development component of the IDF funding will support the development of modular training materials based on the new Internal Audit documents (the Regulations, Standards, Audit Manuals and Programmes).  The component will help in training of internal Audit staff in modern Internal Audit techniques.  In order to ensure that the 1. The requisite knowledge, skills and attitudes needed to perform their duties efficiently and effectively as Internal Auditors in MDAs and MMDAs are very low.  Training materials to assist the training of the Internal Auditors are inadequate.  In this connection, the Internal Audit Agency is developing Regulations, Standards, Manual and Audit Programmes. training of internal Audit staff in modern Internal Audit techniques.  In order to ensure that the knowledge imparted during training is translated into practice, on site support will be provided for Internal Auditors in the respective MDAs and MMDAs. A study tour will be undertaken to one country that has Internal Audit arrangements similar to that being established in Ghana to learn from their experiences. This component would also be used to explore the development of Internal Audit Curricula for Training in Tertiary Institutions in Ghana. 2.   Establish quality assurance review scheme It is the duty of the IAA to ensure that public sector internal auditors perform their duties in accordance with accepted standards and guidelines of the Internal Audit Agency.  The Internal Audit Quality Assurance Review Scheme (QARS) component of the IDF funding would support the development and adoption of the Internal Audit QARS.  Establishment of organizational structure, staffing requirements, code of ethics for internal audit practice, policies and procedures would be included in the activities to be undertaken. 3.   Provide ICT enabling environment This component would provide an online knowledge-based and information-rich resource center which is available and accessible to all public sector internal auditors at all times. The online resource center will provide a wealth of knowledge hosted on a web portal system.  The resource center will be complete with internal auditing resource materials all in digital media format.  This will ensure that internal audit units of MDAs and MMDAs are technically and adequately resourced to provide professional internal auditing services to their organizations and ultimately to the government. The grant request will finance the cost of establishing the required ICT infrastructure as well as the resource center through the procurement of the digital resources required for the successful implementation of the online knowledge-based portal system. The maintenance cost of this resource center will be fully supported by the Agency with its internal and external resources. To enhance the capacity of the Internal Audit Agency of Ghana to improve the knowledge and skills of internal auditors in the public sector. This project will provide critical funding and technical support to the new agency to enable it to become a fully functioning and effective oversight for the Internal Audit function and also enable it to work with development partners to facilitate the implementation of the IAAA