INTERNAL AUDIT || Ukaguzi wa Ndani

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The Regional Secretariat has established the Internal Audit Service Unit since 1998.This was to comply with the Regs 28 – 35 of the Public Finance Regulation (PFR) 2001 (revised 2004) required the Accounting Officer and the Organizations Management to establish an effective Internal Control system, Internal Audit Unit, and Audit Committee appropriate to the circumstances of the Regional Administrative Secretary.

 


INTERNAL  AUDIT MISSION

The mission of Internal Audit Activity is to provide Independent, Objective Assurance and Consulting Services designed to add value and Improve Operation of the Regional Secretariat. The Internal Audit Activity intends to help the Regional Secretariat to accomplish its objective by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of Risk Management, Governance and Internal Control processes.


INTERNAL AUDIT OBJECTIVES:

Internal Audit’s objectives in accomplishing its mission will include the following:

Determines  priorities and establishment the most cost – effective means of  achieving audit objectives;

Assist in the direction and control of audit work;

Helps to ensure that attention is devoted to critical aspect of audit work and help to ensure that work is completed in accordance with pre- determined targets;

Identifies audit areas by:-

-Activity (payroll, income, purchasing);

-Nature of audit  (protective, systems, value for money);

-Level of audit required (degree of risk, frequency and extent).

To evaluate the adequacy of management’s internal control structure.

To evaluate the economy; efficiency and effectiveness of the organizations operations.

To assess the extent of compliance with applicable laws, regulations, policies and procedures.

To evaluate the adequacy, reliability and effectiveness of financial and personnel reporting systems.

Appraisal the quality of management’s performance in meeting goals and objectives.

Perform reviews directed towards creating ways of reducing costs.

Investigate management’s, concerns relating to fraud, embezzlement and theft.

Verify the existence and assurance proper safeguarding of assets.

To follow-up closely on the previous year audit findings and recommendations and instructions/directives issued by the public accounts committee (P.A.C.) and to ensure that proper actions have been taken in respect of all matters being raised.

To determine whether the Regional Secretariat has taken corrective action on all matters raised in previous year’s audit reports.

To ascertain that the Appropriation Accounts and other Financial Statement are prepared in accordance with instructions/Guidelines and International Public Sector Accounting Standards (IPSAS).

To ascertain whether all necessary documents, books, register, accounts and information have been kept in respect of all transactions


GUIDELINES TO INTERNAL AUDITORS DURING IMPLEMENTATION:

The Regional secretariat was established by the President of the United Republic of Tanzania on 1/8/2002 as per Government Notice No.367 published on 2/8/2002.

Besides the above mentioned Government Notice, the Secretariat operates within the framework of the following instruments:

 The public finance Act no.6 of 2001 (revised 2004) and its underlying        regulations.

 The public procurement Act no 21 of 2004 and its related regulations of 2005.

 Standing orders and staff circulars issued from time to time.

 Treasury instructions and other accounting circular. Any other regulations, directives, circulars, instructions issued by the Secretariat Management. 


INTERNAL AUDIT STAFF

S/N

Name

Designation

1.

Haladin I. Mangachi

Head of Internal Audit Unit

2.

Hosea G. Sichone

Internal Auditor

3.

Herieth Alphonce

Internal Auditor

 


RESPONSIBILITIES

HEAD OF INTERNAL AUDIT UNIT

Preparation of the Risk- Based Annual Audit Plan.

Review of Audit Programs prepared by Internal Auditors.

Quarterly reports preparation and submission to the management and other stakeholders.

To advise the Accounting Officer on Financial and Non-Financial matters in relation to the Regional Secretariat.

Attend various assignments given by the Accounting Officer from time to time.

Assigning works to members of internal audit staff.

To review the reports from the Internal Auditors.

To attend management meetings.

Perform special audit as may be requested by the Accounting Officer.

To attend the Audit Committee meetings.

Any other duty as may be requested by the Accounting Officer.

 


INTERNAL AUDITORS

Implementation of the Risk-Based Annual Audit Plan.

Preparation of Audit Programs.

To perform audit activities in the field.

To prepare audit reports for each audit assignment done.

To attend management meetings in the absence of the head of unit.

To advise the Accounting Officer on Financial and Non-Financial matters in relation to the Regional Secretariat.

Perform special audit as may be requested by the Accounting Officer.

To attend the Audit Committee meetings.

 Any other duty as may be requested by the Accounting Officer.

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