24April2017

OSGOF

Internal Audit

Internal Audit Unit. Internal Audit is a managerial control which functions by measuring and evaluating the effectiveness of Internal Control system in an organization.

The Internal audit unit is directly responsible to the Accounting Officer

for a detailed audit of the accounts and records and for the examination of the systems and procedures in force. A detailed programme of audit is presented at the beginning of each year to the Surveyor General of the federation and thereafter monthly reports are presented to the Accounting Officer on the progress of the audit. Special reports are also issued, if necessary, when in the opinion of the Auditor, the attention of the Accounting Officer and that of the Director of Finance and Accounts need to be drawn to an irregularity in the accounting records, or to an apparent weakness in the accounting procedure, or to any apparent in-attention to the reports of the Auditor-General, or to earlier internal audit report(s) issued.

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