The Internal Audit Directorate (IAD) is an independent entity within the University of Ghana, strategically positioned to enhance governance, assess risk management practices, and improve internal controls both within the University and beyond. The Directorate comprises eight distinct units, each dedicated to addressing the varied audit needs of its clients.
Our mandate is established by Statute 14 (Act 806), Section 16 of the Internal Audit Agency Act 2003 (Act 658), and Section 83 of the Public Financial Management Act 2016 (Act 921), all of which require the establishment of an internal audit function in every covered entity.
As a proactive partner, the Internal Audit Directorate collaborates with the University’s management and staff to enhance academic and operational activities and strengthen internal controls. We achieve this by anticipating and managing operational risks, ensuring compliance with laws, policies, and regulations. The Directorate is dedicated to safeguarding the University’s resources, contributing to governance processes, and enhancing the integrity of operational and financial information.
We serve the university community by upholding high ethical standards, providing top-quality assurance and advisory services, and communicating value-added outcomes to the Audit Committee and University management. Our compliance with the code of ethics and standards for professional practice of internal auditing is aligned with the guidelines of the Internal Audit Agency (Ghana) and the Institute of Internal Auditors, both locally and internationally.
What We Do
The Internal Audit Directorate's key functions include:
- Transactions Audit and Investigation
- Financial Assurance
- Compliance Audit
- Performance and Governance Audit
Additionally, we offer consulting and advisory services, on-demand audit requests, and fraud investigations as needed. Our Directorate maintains an independent and objective perspective, employing a high-performing, multi-disciplinary approach designed to add value, improve risk management and control processes, and ensure good governance. Quality assurance is a hallmark of our interactions with stakeholders.
Mission
To provide an independent, objective assurance and consulting services to the University designed to add value, improve risk management, governance, control processes, and operations through systematic, disciplined, and appropriate audit approaches.
Vision
To become a must-use internal audit unit for the University and other institutions in Ghana and beyond for assurance, consulting, and mentoring services.
Core Values
The Directorate is guided by core values consistent with the International Professional Practice Framework (IPPF) of the Institute of Internal Auditors and relevant Ghanaian Acts. Every staff member is expected to embody the following core values:
- Integrity
- Professionalism and Competence
- Confidentiality
- Independence
The Internal Audit Directorate is committed to supporting the University of Ghana in its pursuit of excellence through our unwavering dedication to these values and our mission.