Section 83 (1) of the Public Financial Management Act, 2016 (Act 921) requires every Covered Entity to have an Internal Audit Unit. The head of the Internal Audit Unit reports Administratively to the Principal Spending Officer (Vice Chancellor) and Functionally to the Audit Committee of the University.

The Internal Audit Directorate performs the following functions:
i. Appraises and reports on the soundness and application of the system of controls operating in the University.
ii. Evaluates the effectiveness of the management and governance process of the University and contributes to the improvement of Risk Management and Governance process.
iii. Provides assurance on the efficiency, effectiveness and economy in the administration of the programmes and operations of the University.
iv. Evaluates compliance of the University enactments, policies, standards, systems and procedures.

The Internal Auditor, in accordance with guidelines issued by the Internal Audit Agency, prepares an Annual Audit Work Plan of the activities required to be performed by the Internal Auditor in the financial year which is determined by the Risk Assessment.
The Internal Audit Directorate has the following Sections:
1. Risk and Assurance.
2. Compliance.
3. Post Audit and Reporting.

Our goal is to assist the University in achieving its objectives by bringing a systematic, disciplined approach to the evaluation and improvement of the University’s processes.