History

Pre-Independence

The origins of the Internal Audit Directorate can be traced back to the establishment of the University College of the Gold Coast by an ordinance on August 11, 1948. As a government institution, the responsibility for annual auditing of the university's accounts fell to the Auditor General of the Republic. In 1963, under the leadership of Vice-Chancellor Prof. A. A. Kwapong, Mr. E. S. Okunor, Principal Auditor, was appointed as the first Assessor from the Audit Service. With the increase in government funding over the years, the Finance Committee approved the establishment of an Internal Audit Unit for the University.

Post-Independence

In October 1966, a formal search for an Internal Auditor was initiated. Due to the specialist nature of the unit, the Auditor-General seconded Mr. Osei to the University for a two-year period starting November 4, 1966. On January 5, 1967, Mr. D. T. Prempeh, a Senior Auditor, was tasked with establishing the unit under the supervision of Mr. E. S. Okunor. With support from additional staff from the Audit Service and university appointees, the team began operations as a fully-fledged Internal Audit Unit.

Leadership

From its inception, the Internal Audit Directorate has been led by various individuals, both in acting and substantive capacities:

Year                                  Name

1967-1970                        Mr. O. T. Prempeh

1970-1973                        Mr. J. K. Bentil

1974-1984                        Mr. B. B. Lampte

1984-1991                        Mr. Kwadwo Akowuah

1991-1992                        Mr. H. W. Bonsoe

1992-1994                        Mr. D. K. Kpodo

1994-2010                        Mr. F. P. K. Agbekoh

2010-2016                        Mr. Angelo Habib

2016-2017                        Mrs. Justina Anomanyo-Tsagli

2017-2020                        Dr. Ibrahim Bedi

2020-2021                        Dr. Francis Aboagye-Otchere

2021-2022                        Ms. Sena Dake

2022-2023                        Mr. Thomas Kwegyir-Abaidoo (Acting)

August 2023                     Prof. Samuel N.Y. Simpson (Acting)

2023-Date                         Mrs. Joanna-Grace Erskine-Atadja

The Evolution into a Directorate

In 2005, recognizing a growing mandate and the obligation to protect public funds, the unit was upgraded to a Directorate under the leadership of Mr. F. P. K. Agbekoh, who led until October 2010. Mr. Angelo Habib, appointed as Director in October 2010, introduced risk-based auditing, improved controls, and expanded the auditable universe to include affiliation audits and risk management facilitation.

Mrs. Justina Anomanyo-Tsagli served as Acting Director from 2016 to March 2017, followed by Dr. Ibrahim Bedi, who acted as Director from March 2017 and became the substantive Director in August 2019. Under the leadership of Vice-Chancellor Prof. Ebenezer Oduro-Owusu, Dr. Bedi spearheaded the restructuring of the Directorate, developed the UG 2019 Internal Audit Charter, and contributed significantly to the University’s risk management policy until his untimely demise on March 2, 2020.

Dr. Francis Kwaku Aboagye-Otchere was Acting Director from March 2020 until May 2021, when Ms. Sena Dake was appointed as the substantive Director, serving until September 2022.  

Mr. Thomas Kwegyir-Abaidoo served as the Acting Director from 2022 to 2023, after which Prof. Samuel N.Y. Simpson briefly took over as Acting Director in August 2023. Since 2023, Ms. Joanna-Grace Erskine-Atadja has been serving as the substantive Director, with Prof. Samuel N.Y. Simpson appointed as the Deputy Director in charge of the Audit and Risk Office.

Current Vision

Aligned with the University’s vision, the Internal Audit Directorate aims to be a key enabler in achieving the goals outlined in the University of Ghana’s Strategic Plans for 2024 and beyond. The Directorate serves as an active strategic partner in the University’s management, adding value to governance, control, and risk management systems. We uphold high ethical standards, provide assurance, advisory, and consulting services, and assist management in achieving corporate and operational objectives. With a focus on audit agility, operational efficiency, and structural transformation, our efforts are yielding positive results.

Mandate

The 2019 Internal Audit Charter and the Public Financial Management Act 2016 (Act 921) mandate the Directorate to:

• Appraise and report on the soundness and application of the system of controls operating within the entity.
• Evaluate the effectiveness of the risk management and governance processes and contribute to their improvement.
• Provide assurance on the efficiency, effectiveness, and economy of the entity’s programs and operations.
• Evaluate compliance with enactments, policies, standards, systems, and procedures.

The Internal Audit Directorate remains committed to supporting the University of Ghana in its mission to achieve excellence in all its endeavors.