The purpose of the Directorate of Internal Audit is to strengthen the University of Health and Allied Sciences’ ability to create, protect and sustain value by providing the Audit Committee and Management with independent, risk-based and objective assurance, advice, insight and foresight.
The Directorate of Internal Audit enhances the University’s:
Successful achievement of its objectives.
Governance, risk management and control processes.
Decision-making and oversight.
Reputation and credibility with its stakeholders.
Ability to serve the public interest.
Adhering to Internal Audit Standards
With the adoption of the 2024 Global Internal Audit Standards (GIAS) by the Internal Audit Agency as the standard for Public Sector Internal Audit in the country, the University of Health and Allied Sciences’ Directorate of Internal Audit adheres to the mandatory elements of the new International Professional Practices Framework (IPPF), including the standards and topical requirements.
The Director of Internal Audit in the performance of the functions, reports administratively and functionally as required by the Public Financial Management Act 2016 (Act 921), Internal Audit Agency Act 2003(Act 658) and other relevant laws to the Vice Chancellor and the Audit Committee, respectively. The Directorate, in conformance with the acceptable Standards provided by the IAA, which is assessed through a Quality Assurance and Improvement Programme (QAIP) agreed with University Management.