For an organization with the size, responsibility and ever increasing complexity like Kota Kinabalu City Hall , the scope of work for Internal Audit unit is evolving from the customary financial checking towards a consulting nature. The internal audit’s main role is to act as an aid to top management and reports directly to the mayor.

The original function traditionally covers accounting control and verifying financial compliance that is adversarial in nature. However, the unit is now focusing on consultation, administration and operation systems evaluation, and cost management while ensuring adequate accounting and internal control at the same time.