Internal Audit Department undertakes routine internal audit, investigation, physical inventory and other assignments to maintain organisational transparency and accountability. Internal Audit emphasises the credibility of all financial transactions and safeguard BRAC assets. The department ensures the implementation of policies and procedures set by the management.

The frequency of audit in each area office, regional office, head office and commercial projects is at least once a year but two or more audits are conducted in a year at locations and programmes that warrant a close watch. This department also prepares a collection of detailed audit reports for the Review Committee. Quarterly reports are also prepared and submitted to the Audit Committee.