Ministry of Health and Family Welfare (MOHFW)

01The assignment

Appointed by the World Bank, I assessed the existing capability of the internal audit function within MOHFW and its departmental arrangements using the Internal Audit Capability Model (IA-CM) for the Public Sector. The assignment included developing a five-year roadmap for strengthening internal audit.

02What we delivered

We completed the assessment and proposed 12 action plans to address capability gaps. In subsequent work, I also developed a risk register and an annual internal audit plan.

03Where implementation stalled

Many recommendations remained unimplemented because the institutional location of the audit team—within the department or the ministry—was unresolved. This uncertainty weakened ownership and delayed decisions needed to advance the reforms.

The subsequent risk register and annual audit plan could not be validated because stakeholder engagement was insufficient. Although the technical work was delivered, the intended institutional strengthening was not fully achieved.

04A concrete improvement in payroll controls

In a separate forensic payroll audit, I identified significant gaps involving ghost payments and duplicate payments. The identified issues were subsequently addressed through corrections in iBAS++.

05My professional reflection

This experience reinforced my observation that establishing RBIA is particularly challenging in environments exposed to significant fraud and corruption risks, where strong leadership commitment and active engagement are essential.

06The lesson for clients

A technically sound assessment and improvement roadmap cannot succeed on their own. Internal audit reform also requires an agreed institutional home, clear accountability, empowered leadership and sustained stakeholder participation.