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Internal Audit Unit

The role of Internal Audit Unit in the Council is to provide independent assurance that the Council’s risk management, Governance, and internal control processes are operating effectively, efficiently, and in the most economical way.

The Internal Audit Unit must be independent from the operations it evaluates and report to the Audit Committee functionary and to the Chief Executive (Council Secretary) administratively.

The independence of the Internal Audit from the operations it evaluates refers to the fact that Management puts in place internal control processes and procedures to be followed by the Councilhese legislatures, the Internal Audit Unit provide independent assurance that these processes are operating effectively, efficiently and in the most economical way. In other words the Internal Audit Unit should not be involved in the preparation and presentation of the work it is supposed to check and review.

The roles of Internal Audit shall be laid down by the Management of the Council with the help of statutory legislations, statutory instruments and Council resolutions and shall cover all accounting procedures and documentations to ensure that;

  • The receipt and payments of Council money has been properly carried out under proper supervision
  • The safeguards for the prevention or prompt detecting of fraud or loss of stores, cash or other Council assets are adequate.
  • The accounting forms are properly protected, recorded and regularly checked
  • The system for the control of receipt, issue and use of stores is adequate
  • The recording of assets is up to date and correct
  • The returns of revenue or expenditure required by the Treasurer or the Council are correctly prepared and promptly submitted
  • The financial statements of the Council are checked and verified before presentation to the Council for adoption