Directorate of Internal Audit
|Moses Bwire |
Director Internal Audit.
In line with the Institute of Internal Auditors and Regulation 27 of the Public Finance and Accountability Regulations 2003, Internal Auditing is defined as an independent, objective assurance and consulting activity designed to add value and improve the reporting Ministry, department, agency or unit and helps the reporting unit to accomplish its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
To be a cherished, value adding partner in service delivery
To provide independent, objective assurance and consulting services to the Authority and Management
To foster compliance to the organization’s policies, systems and procedures
The internal audit work in KCCA includes the examination and evaluation of the adequacy and effectiveness of the KCCA’s governance, risk management, systems of internal control and the quality of performance when carrying out assigned responsibilities; aimed at achieving the KCCA’s stated goals and objectives.
Cherished Values in the Directorate
The Directorate is administratively supervised by the Executive Director and functionally by the Standing Committee of the Authority.
An Internal Audit Charter was developed and reviewed by Management and awaits approval by the Standing Committee. A Risk Management policy has been drafted and is being reviewed by Management.
In line with Section 60 of the Kampala Capital City Act 2010, the Director Internal Audit issues statutory quarterly internal audit reports highlighting the key observations made in the course of audits and the measures recommended or adopted by management to address the weaknesses noted.
These are some of the specific activities performed by the Internal Audit Directorate;
- Reviewing the existing systems within KCCA to ensure compliance with those policies, plans, procedures, laws and regulations which may have a significant impact on the Authority’s operations.
- Reviewing the reliability and integrity of the Financial and Operating Systems for the Authority and the means used to identify measure, classify and report on those systems.
- Reviewing the Authority’s operations or programs to ascertain whether results are consistent with established objectives and goals and whether the operations or programs are being carried out as planned.
- Reviewing the means of safe guarding the Authority’s assets and verifying their existence.
- Carrying out reviews of the internal controls of the Authority and its Management.
- Reviewing and appraising the economy and efficiency with which the Authority’s resources are employed.
- Coordinating the Office of Auditor General activities within KCCA.
- Monitoring and evaluating the effectiveness of the Authority’s risk Management system.
- Performing consulting and advisory services, where necessary, to assist Management in meeting the Authority’s objectives.