INTERNAL AUDIT DEPARTMENT
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 Audit reports functionally to the Audit Committee of Council and administratively to the Vice-Chancellor
MEMBERS OF THE AUDIT COMMITTEE:
- Assoc. Prof. John Baptist Kirabira Chairperson
- Prof. John Okedi Member.(Ex-Official)
- Mrs. Angella Rwabutomize Matsiko Member
- Mr. Michael Nyago Member
- Mr. Oketcho Joseph Member
- Mr. Fredrick Sentomago Member
- Senior Internal Auditors-To provide technical support and carry out routine internal Audit management supervision, review of technical aspects and monitoring of day today progress of internal Audit activities.
- Internal Auditors-To conduct Internal Audit engagements in accordance with laid down regulations and guidelines. Audit engagements covering testing of controls, reviewing risk exposures, evaluation of changes in systems and controls, development of working papers and report writing.
- Assistant Internal Auditors-To support Audit exercises and reviews
INTERNAL AUDIT STAFF
|1||CPA. Nangalama Daniel Richard.||Chief Internal Auditor|
|2||CPA. Luwandagga Apollo Collins||Senior Internal Auditor|
|3||M/s. Anne Tumwine.||Internal Auditor|
|4||Mr. Godfrey Kakuru.||Assistant Internal Auditor|
|5||M/s. Anne Mulumba.||Assistant Internal Auditor|
|6||M/s. Susan Namuli.||Assistant Internal Auditor|
|7||M/s Kisembo Agnes.||Office Secretary|
|8||Miss. Amuge Neoline Janet.||Office Attendant.|
|9||Mr. Ssali M.||Driver|
THE INTERNAL AUDIT FUNCTION
Internal auditing is an objective assurance and consulting activity designed to add value and improve university systems, processes and controls.
It is independent of any management functions or officers and has access through the Audit Committee to the Chairperson of the University Council if required.
- 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 utilised
- 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, Council and resources availability.
ISSUES FOR A SUCCESSFUL AUDIT DEPARTMENT.
- 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 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
- To recruit, develop, and retain well qualified and experienced audit staff.
- To conduct risk assessment to identify and then prioritize areas for audit emphasis.
- To acquire audit software to support review of systems and processes.
More information from the Department of Internal Audit can be obtained from the Chief Internal Auditor at:-
Kyambogo University-Senate Building, 1st Floor.
P.O Box 1, Kampala, Uganda