The mandate of the Internal Audit Unit (IAU) in the Mpohor District Assembly is defined by the Internal Audit Charter and the responsibilities imposed on the Audit function by the legal framework of the Public Financial Management Act, 2016 (Act 921), Internal Audit Agency Act 2003 (Act 658), and the Local Government system.
Head Of Internal Audit
The purpose of the Internal Auditing Function is to carry out audits and professional evaluations of the activities of Mpohor District Assembly and to ensure that the system of internal controls applicable to financial, programme and project areas provide reasonable assurance to management. The Internal Audit Unit govern itself by adherence to the International Auditing Standards and Professional Practices Framework. The Internal Audit function includes examination, evaluation, and monitoring the adequacy and effectiveness of internal control..
1. Submit, at least annually, to Management and the Audit Committee a risk-based internal audit plan for review and approval.
2. Communicate to Management and the Audit Committee the impact of resource limitations on the internal audit plan.
3. Ensure the principles of integrity, objectivity, confidentiality, and competency are applied and upheld.
4.Ensure each engagement of the internal audit plan is executed, including the establishment of objectives and scope, the assignment of appropriate and adequately supervised resources, the documentation of work programs and testing results, and the communication of engagement results with applicable conclusions and recommendations to appropriate parties.
5.Follow-up on engagement findings and corrective actions, and report periodically to Management and the Audit Committee any corrective actions not effectively implemented.
1. risks relating to the achievement of the Mpohor District Assembly’s strategic objectives are appropriately identified and managed,
2. the actions of Staffs are in compliance with policies, procedures, and applicable laws, regulations, and governance standards,
3. the results of operations or programs are consistent with established goals and objectives.
4. risks relating to the achievement of the Mpohor District Assembly’s strategic objectives are appropriately identified and managed,
5. • established processes and systems; enable compliance with the policies, procedures, laws and regulations that could significantly impact the organization,
6. • information and the means used to identify, measure, analyze, classify, and report such information are reliable and have integrity,