Secretary General of the Ministry/Head of Federal Department/State Secretary (referred as Chief Executive) is responsible for establishing the Internal Audit Unit under its organization/administration. The Chief Executive shall also ensure the needs of the human resource of the Internal Audit Unit are aligned with the size and operation of the organization. The Internal Audit Unit is headed by the Head of Internal Audit and directly responsible to the Chief Executive in ensuring the effectiveness of the Internal Audit Unit.

REQUIRED: Explain FIVE (5)responsibilities of the Chief Executive in the Federal Ministries/Departments and the States Government in overseeing the Internal Audit Unit.