Management has the overall responsibility for establishing and maintaining appropriate, adequate and effective controls within an organization so that objectives may be achieved with the optimum use of resources. It is the role of Internal Audit to assist management through the provision of advice and appraisals concerning the design and operation of internal controls. Part of this system of control is the existence of an Internal Audit.

The Internal Audit unit monitors compliance with rules, regulations, system, policies and procedures prescribed by Ghana Education Service. The Internal Audit Unit is an integral part of the governance frame work of MDA which requires that necessary controls and in place for financial and operational activities. Internal Audit provides management and other relevant stakeholders with information including analysis, appraisals, observations, and recommendations. Apart from GES H/Q, the structure for audit activities is based on a mixture of Regional, Zonal and teams for larger Metropolis.

The Zones are made up of Districts Offices which are serviced by teams of Auditors under the supervision of a zonal leader. The zonal leader is responsible for the quality assurance of all audits carried out within the zone.