Our organisation has an internal audit unit (IAU) which carries out financial and/or value for money audits. Will AGO not be duplicating its work?

No. There is no duplication of work as the roles of AGO vis-a-vis the IAU are different. IAU is a tool of management and its reports generally stop at management and/or an Audit Committee. The AGO, however, provides an external and independent perspective through its audits and reports to the President and the Parliament.
As part of its audit planning, AGO obtains information on management reviews and internal audits carried out or to be carried out by ministries and statutory boards. This helps AGO to avoid any unnecessary repeat of an audit observation. However, AGO may review specific issues which in its view have not been fully addressed in the internal audit.
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