ABOUT – INTERNAL AUDIT
The Kyambogo University Internal Audit Department was established out of the merger of the then existing Internal Audit departments in the three institutions namely ITEK, UPK and UNISE.
These were merged to form Kyambogo University Internal Audit Department in accordance with the Universities and other Tertiary Institution Act, 2003.
Internal Audit authority and mandate is derived from Kyambogo University Council. Its functions, activities and operations are defined in an audit charter. The University Council by policy establishes and supports Internal Audit as an independent appraisal function to examine and evaluate University activities/operations as a service to management and Council of Kyambogo University.
To be the most preferred unit in providing objective, assurance and consulting audit services designed to add value and improve operations at Kyambogo University.
To provide independent, objective assurance and consulting services through appraisals and evaluation of University operations in order to assist Council and Management identify and manage risks inherent in its processes and ensure efficient application of its resources and attainment of objectives.
The Chief Internal Auditor reports functionally to the Audit Committee of Council and administratively to the Vice-Chancellor.
AUDIT COMMITTEE MEMBERS (2020-2024):
Prof. John Baptist Kirabira.
Dr. Mary Basasa Muhenda.
Mr. Michael Nyango.
Mr. Oketcho Joseph.
Mr. Silver Kayondo.
INTERNAL AUDIT STAFF
Chief Internal Auditor.
Senior Internal Auditor.
Mr. Kizito Alex.
Senior Systems Auditor
CPA. Elongar John Francis.
Mrs. Anne Tumwine
Mrs. Anne Mulumba
Assistant Internal Auditor.
CPA. Susan Namuli
Assistant Internal Auditor.
Mrs Lydia Ssekakoni
Miss. Amuge Neoline Janet
- Review and assess the functioning of systems, processes and controls.
- Identify, assess and evaluate risks affecting achieving University objectives.
- Appraise the economy and efficiency with which resources are allocated and utilized.
- Review compliance with applicable policies, plans, procedures, laws and regulations.
- Coordinate with External Auditors in the areas above.
- To recruit, develop and retain well qualified experienced and motivated audit staff.
The extent and frequency of audits depends upon varying circumstances such as results of previous audits, relative risks associated with activities, requests from Management and Council and resources availability.
ACCESS TO INFORMATION:
- Access at all reasonable times to all books, documents, accounts, property, vouchers, records, correspondence and other data of Kyambogo University necessary for the proper performance of the Internal Audit function; and
- The right at reasonable times to enter any premises of the University and to request any officer to furnish all information and such explanations deemed necessary to form an opinion on functioning of systems, controls and procedures.
- It is incumbent upon all university staff to provide all information and explanations that may be required.
CRITICAL ELEMENTS FOR A SUCCESSFUL AUDIT FUNCTION
- Auditing personnel must have an in depth knowledge of standard practices in the areas under review.
- Auditing personnel must have access to all necessary data to form conclusions about the area under review.
- Auditing personnel must be aware of explicit guidelines in the area under review as well as the specific communications to those being audited.
- Personnel being audited must be provided with a detailed review of the conclusions of any audit and be given an opportunity to appeal any disagreements to a party other than that conducting the audit.
- Institutional personnel must have faith in the integrity of the audit and of the officials directing the audit.
CURRENT AND FUTURE AUDIT PRIORITIES:
- Recruit, develop, and retain well qualified and experienced audit staff
- Conduct risk assessment to identify and then prioritize areas for audit emphasis.
- Acquire audit software to support review of systems and processes
For more information please contact:
The Chief Internal Auditor.
Kyambogo University-Senate Building, 1st Floor.
P.o.Box 1, Kampala, Uganda