Section B.3 of the ISSA Guidelines on Good Governance states that "The International Professional Practices Framework (IPPF) of the Institute of Internal Auditors is the conceptual framework that organizes and provides authoritative guidance to internal audit professionals, including those in the field of social security."

The ISSA Good Governance Guideline 56 also requires that there is a periodic assessment of the internal audit unit.

The staff secondment/attachment programme is an integral part of the good practice employed by the Group Internal Audit Department (GIA) to ensure knowledge and principles from these attachments are adopted with modifications to suit our business requirements.

The secondment of GIA staff to the Finance Department indicated GIA's maturity and its ability to assist critical business operations of the institution. Details of the attachment programmes are as follows:

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