The Internal Audit Directorate provides independent, objective assurance and consulting services designed to add value and improve the University’s operations. We help ensure the effectiveness of risk management, control, and governance processes.
The Internal Audit Directorate operates independently of University management. This independence is reinforced by direct reporting lines to the Audit Committee and the University’s senior leadership.
We conduct various types of audits, including pre-auditing, post-auditing, on-demand/request auditing, consulting services, mentoring services. We also perform special investigations and provide consulting services as needed.
Audit requests can be made by University management, the Audit Committee, or other governance bodies within the University. Additionally, staff members can report issues that may warrant an audit.
During an audit, our team will review relevant documents, conduct interviews, and test controls to assess the effectiveness of processes and identify areas for improvement. We maintain open communication with the audited department throughout the process.
The duration of an audit varies depending on its scope and complexity. Generally, audits can take from a few weeks to several months. We will provide a timeline at the start of each audit.
If an audit identifies issues, we will provide recommendations to address them. We work with the audited unit to develop an action plan and follow up to ensure the recommendations are implemented effectively.
Preparation for an audit involves ensuring that all relevant documents and records are readily available. Clear communication and cooperation with the audit team will also facilitate a smooth audit process.
A risk-based audit focuses on the areas of greatest risk to the University. By prioritizing these areas, we can provide more targeted and effective audit services that address the most significant risks.
We support risk management by identifying, assessing, and providing mitigation recommendations. Our audits and advisory services help enhance the University’s risk management framework.
Yes, we conduct fraud investigations when necessary. If you suspect fraud or unethical behaviour, you can report it to the Internal Audit Directorate for investigation.
Our core values include integrity, professionalism, competence, confidentiality, and independence. These values guide our work and interactions with the University community.
You can contact us via email at iad@ug.edu.gh, by phone at +233 (0) 303980655, or by visiting our office located at Registry on the University of Ghana campus.
The Internal Audit Charter is a formal document that defines the purpose, authority, and responsibility of the Internal Audit Directorate. It outlines our role, scope of work, and reporting structure.
We contribute to the University’s strategic goals by providing assurance on the effectiveness of processes, improving risk management, and enhancing governance structures. Our work helps ensure the University’s resources are used efficiently and effectively.