The government is seeking to increase the number of certified internal auditors as part of efforts to strengthen financial controls, improve accountability and help institutions identify risks before they result in losses or adverse audit findings.

Jules Cesar Hategekimana, Rwanda’s Internal Auditor General at the Ministry of Finance and Economic Planning (MINECOFIN), says internal auditors are increasingly expected to help institutions detect weaknesses early, follow up recommendations from external auditors and improve the management of public resources.

However, the number of professionals holding internationally recognised internal audit certification remains relatively small.

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The Institute of Internal Auditors Rwanda (IIA Rwanda) has more than 400 members, but only 17 have so far obtained the Certified Internal Auditor (CIA) qualification, according to the institute.

MINECOFIN is working with IIA Rwanda to increase certification and strengthen professional capacity in the sector.

Hategekimana said stronger internal audit functions could contribute to maintaining improvements recorded in the management of public finances.

"Internal auditors are very important in institutions so that they secure clean opinions from the Auditor General,” he said.

A clean, or unqualified, audit opinion means an independent auditor has concluded that an institution&039;s financial statements fairly present its financial position and performance.

The latest report by the Office of the Auditor General showed that 97 per cent of audited entities received clean opinions on their financial statements in 2025, compared with 94 per cent in 2024.

The report also showed improvements in other areas of public financial management.

The proportion of entities receiving unqualified conclusions on compliance with laws and regulations increased from 75 per cent in 2024 to 83 per cent in 2025.

On value for money, 79 per cent of public entities received an unqualified conclusion, up from 66 per cent the previous year.

Unlawful expenditure declined from Rwf2.04 billion in 2024 to Rwf600 million in 2025, while preventive audit recovery stood at Rwf1.47 billion.

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However, only 65 per cent of recommendations made in previous audit reports had been implemented, highlighting the continuing need for institutions to follow up identified weaknesses.

Hategekimana said this is one of the areas where internal auditors play an important role.

"Internal auditors closely follow up on the Auditor General’s recommendations and therefore we need more certified internal auditors,” he said.

The Office of the Internal Auditor General within MINECOFIN coordinates and supports internal audit functions across government institutions.

Its responsibilities include developing internal audit methodologies and standards, providing guidance and oversight, building professional capacity and reviewing internal audit functions across central and local government institutions.

Internal auditors are also increasingly using automated systems to track recommendations and monitor whether institutions are addressing identified weaknesses.

Preventing losses before they occur

Beyond securing favourable audit opinions, officials and professionals say internal audit is intended to help institutions identify financial and operational risks before they become costly.

Weak controls can expose an organisation to fraud, accounting errors, unnecessary expenditure, regulatory penalties and misuse of assets.

Internal auditors assess whether controls such as authorisation of expenditure, approval procedures and segregation of duties are functioning properly.

They may also examine areas such as inventory management, procurement, compliance, overtime expenditure and the accuracy of information used by managers to make decisions.

Richard K. Rutuku, Chief Executive Officer of IIA Rwanda, said internal audit is becoming increasingly important in the private sector as well, particularly in regulated industries and organisations with boards and audit committees.

Without effective controls, he said, organisations may fail to detect weaknesses, errors, fraud and inefficiencies before they result in significant losses.

Ruth Doreen Mutebe, Senior Internal Audit Leader and Regional Director of Alpha Group, said internal auditors should help organisations understand the risks that could prevent them from achieving their objectives.

"What are those things that may prevent you from achieving your aspirations? What are the safeguards that we can put in place to deter the things that can go wrong?” she said.

Closing the certification gap

Professional certification is now emerging as a key part of efforts to strengthen the sector.

Rutuku said the number of members of IIA Rwanda has tripled since 2015 to more than 400, although only 17 currently hold the CIA qualification.

The institute and MINECOFIN have signed an agreement aimed at building capacity and increasing the number of certified professionals.

Training areas include governance and risk management, cybersecurity auditing, supply chain auditing, data analytics, fraud risk management, information security, business continuity and emerging technologies.

Other professional qualifications available to internal auditors include Certification in Risk Management Assurance and the Internal Audit Practitioner credential.

Thokozile Kuwali, Chairperson of the African Federation of Institutes of Internal Auditors, said low certification levels are not unique to Rwanda, noting that the profession continues to face a certification gap in several African countries.

The drive to increase the number of certified internal auditors therefore forms part of a broader effort to strengthen institutional controls, improve follow-up of audit recommendations and reduce the risk of financial and operational losses.