Authority

The Directorate of Internal Audit derives its authority from the University Council through the Audit Committee,  as  well as the applicable national laws and International Auditing standards.

The rights and obligations of internal audit are enshrined  in Section 48 of the Public Finance  Management Act 2015 as amended and the International professional  practices framework (IPPF). In carrying out their duties and responsibilities, staff of internal audit are authorized to:

• Have full, free and unrestricted  access to all University  functions, activities,  records,  property  and personnel.
• Have free access to the Audit committee through the Director Internal Audit Head of Internal  Audit.
• Access adequate resources, determine  the scope of work, set frequencies,   select  subjects  and apply  appropriate techniques  to execute  audit objectives.
• Obtain the necessary assistance of personnel in the department/unit of the University where they perform audits, as well as other specialized services from within or outside  the University.
• In order to preserve the independence and objectivity of the internal audit, members of the directorate of internal audit are not authorized to:
• Perform  any operational  duties  of the University,   including  but not limited  to acting  on behalf  of other persons  or assuming any responsibilities assigned to persons  in any other unit outside  the internal  audit function.
• Initiate or approve transactions external to  the internal audit function.
• Direct the activities of any University employee not employed by internal audit; except to the extent that such employee has been assigned to an internal  audit team or to assist the internal auditors.