The mandate of the Directorate of Internal Audit is provided for under the following Laws;
Section 83 of the PFM Act 2016 (Act 921)
(1) “A covered entity shall have an Internal Audit Unit.”.
(2) “The head of the Internal Audit Unit shall report administratively to the Principal Spending Officer and functionally to the Audit Committee of that covered entity.”
Regulations 219 of the Public Financial Management Regulations 2019 (L.I. 2378)
(219) “For the purpose of section 83 of the Act, the internal audit of a covered entity shall be conducted in accordance with the accepted standards and procedures set by the Internal Audit Agency.”
Section 32 of the University of Health and Allied Sciences Act 2011 (Act 828)
(1) “There is established by this Act an Internal Audit Unit which shall constitute a part of the University”
Statute 15 of the University Statutes
(1) “The Council shall appoint the Director of Internal Audit on the recommendation of the Appointments and Promotions Board on terms and conditions and in accordance with schedule G of these Statutes.”
(2) The Director of Internal Audit shall, under the Vice Chancellor, be responsible for the internal audit of the accounts and financial transactions of the University.
The Internal Audit Agency Act, 2003 (Act 658) and the Internal Audit Agency Regulation 2011 (L.I. 1994) also emphasize the mandate of the University’s Directorate of Internal Audit.