Statutes 15 (4) of the University of Health and Allied Sciences Statutes.
The Director of Internal Audit shall;
Ensure the establishment and operation of an efficient and effective financial control system;
Vet all proposed expenditures to ensure compliance with laid-down internal control systems and other statutory requirements;
Conduct periodic examination of the accounts of the University, including the self-accounting units;
Monitor and ensure that all expenditures incurred have been authorised and are within budgetary provisions;
Conduct periodic management audit and submit reports to the Vice Chancellor and the University Council;
Liaise with external auditors and ensure that appropriate action is taken on reported audit findings;
Submit periodic audit reports on the activities of the departments or units to the Vice Chancellor and the University Council; and
Generally be responsible for ensuring that the University complies with Article 187(2) of the 1992 Constitution and other relevant enactments.
Section 83 (4-11) of the Public Financial Management Act 2016 (Act 921) provides that:
4) The Internal Auditor of a Covered Entity shall, in consultation with the Principal Spending Officer of the respective Covered Entity and in accordance with guidelines issued by the Internal Audit Agency, prepare an Annual Audit Work Plan of the activities required to be performed by the Internal Auditor in a financial year which is determined by the risk assessment including the fiscal risk of that Covered Entity.
5) The Annual Audit Work Plan, referred to under subsection (4), includes an appraisal and report on: budget planning and implementation, and compliance with national goals and objectives.
The development initiatives of the covered entity.
Procurement of goods, services and works.
Value for money on public expenditure
Follow-ups on the agreed audit recommendations and required corrective actions
Systems of government revenue collections for proper accountability; and
Proper, timely and effective use of Government financial information systems.
6) The Internal Auditor of a Covered Entity shall, within thirty (30) days after the beginning of the financial year, submit:
the Annual Audit Work Plan to the Principal Spending Officer of that Covered Entity and the Audit a copy of the Annual Audit Work Plan to the Internal Audit Agency.
Committee established under section 86; and
a copy of the Annual Audit Work Plan to the Internal Audit Agency.
7) The Internal Auditor of a Covered Entity shall submit quarterly reports on the execution of the Annual Audit Work Plan to the Principal Spending Officer of the Covered Entity concerned, the Audit Committee, the Auditor-General and the Director-General of the Internal Audit Agency.
8) The Internal Auditor of a Covered Entity shall, in the performance of functions under this Act, have access to information and property required to be audited; and be provided with any relevant explanation required by the Internal Auditor.
9) The Internal Auditor of a Covered Entity shall report to the Principal Spending Officer concerned any incidents of suspected fraud or misuse of public funds.
10) Where the Internal Auditor of a Covered Entity suspects that a Principal Spending Officer is involved in fraud or misuse of public funds, the Internal Auditor shall report the matter to the Director General of the Internal Audit Agency who shall in consultation with the chairperson of the relevant Audit Committee initiate investigations into the matter.
11) This section shall, so far as it relates to Internal Audit, be read and construed as one with the Internal Audit Agency Act, 2003 (Act 658).