1. The duties and responsibilities of the Internal Audit Sector are:
     1.1. Ensures adequate implementation and compliance with laws, rules, policies, instructions and manuals defined by the legislation in force;
    1.2. Ensures the timely preparation of the strategic audit plan proposal based on the risk assessment;
     1.3. Organizes, performs and supervises all internal audit activities for the Forestry Agency of Kosovo and submits the audit results in accordance with the legislation in force;
     1.4. Prepares and submits quarterly and annual reports for all audit activities;
     1.5. Prepares and implements the quality assurance program for internal and external evaluation of the functioning of the internal audit;
     1.6. Reports immediately to senior management and the Audit Committee on any indicator of fraud or corruption activity, offers proposals for improving the situation as well as if senior management does not take appropriate actions, notifies other competent authorities.
2. The leader of the Internal Audit Sector reports to the Minister about his work.
3. The number of employees in the Internal Audit Sector is two (2).