Internal Audit Section
The Internal Audit Section is a management function which assists Accounting officers in proper discharge of their responsibility by evaluating controls and reporting on the degree of reliance which may be placed on them for the achievement of departmental objectives.
Internal Audit Section at City Council consists of:
Scope of Internal Audit:
To obtain assurances as to proper functional of the Internal Control system
The responsibility of the Internal Audit section is to give assurance and report to the management on the extent to which reliance can be placed on the Internal Control system.
Objectives of Internal Audit Section:
To identify, analyze and evaluate the council’s internal control system.
Report findings and conclusions and where appropriate make recommendations for improvement
Audit Reports are sent to Responsible officer. The management is responsible for ensuring that appropriate prompt and effective action is taken on those reports.
Internal Auditors, officers of audit department must follow the course of operations and transactions and to identify errors, abuse or poor performance and report to Responsible officers.
Internal Audit section must ensure completeness and accuracy of all transactions, physical controls and segregation of duties.
Management of the Internal Audit Section
The Head of an Internal Audit Section is responsible for all the activities of the section, including:
- Definition of policies and procedures
- Ensuring good communications , liaison with Heads of Departments
- Audit assignment management
- Drafting work plans
- Audit briefing
- Supervision and progress monitoring
- Review and appraisal